53
EW TERRITORY.
DVANCE AND DEPOSIT
ACCOUNTS.
CEIPT AND EXPENDI- FURE SCHEDULES.
Public Works Department were examined in detail, in
addition to which the monthly receipt and issue Vou-
chers of the Suitors Fund Account have been examined
regularly.
21. Tours of Inspection were made during the year
to Wei Hai Wei and the Postal Agencies at Liu Kung Tau,
Tientsin, Chefoo, Ningpo, Shanghai, Canton, Hoihow,
Amoy, Foochow and Swatow and have formed the subject matter of separate reporte.
22. Periodical Visits have been made during the year to inspect the Crown Rent, lagistracy, and the Land Of-
fice Accounts. The Cash balances have also been checked.
23. The New Territory Crown Rent Accounts as in prev- ious years have been furnished to this office for an-
nual audit. These have been examined in detail and
the results have proved most satisfactory. The total Collection during the year was $100,656.89 against an
Estimated Revenue of $98,500. Good supervision exists over the collections, and every precaution in remitting
the same to headquarters.
24. These have been examined monthly in detail in accordance with your instructions, the various items being checked with supporting vouchers and the postings
traced into the Journal and Ledger.
25. In accordance with your instructions the use of the monthly Revenue Return was discontinued in the early part of the year and the examination of the Sche- dules in question substituted. These are examined in detail so far as Receipts and the Advance and Deposit Accounts are concerned. The remainder of the Expendi- ture Schedules are examined with the Expenditure daily and monthly Abstract Book. The latter has eventually been checked for each month into the Journal and Ledger. This practically completes the examination of the Expen- diture in so far as the total payments under heads and
sub-heads