Copy.
Colonial Secretary,
Enclosure 1.
Para. 5 (1).
Noted.
6773
1203
Para. 5 (2). The procedure adopted in the audit q2 the
ncies Accounts has been that when the Auditor or his Assistant has id a visit to an Agency, he has provided himself with the information to the amount of Stamps etc., supplied to the Agent by the Post- aster-General, Hongkong. The list of Stamps etc., is then checked to the Agents Books, the receipts and issues are checked up to the
of examination, and the balances are then balanced with the stock stamps etc. and cash in the hands of the Agent.
The larger Agencies have been visited
nually. The smaller Agencies such as Ningpo, Hankow and Tientsin ve not been visited annually, but I am of an opinion that in future
1 the Agencies should be visited once annually.
Para. 5 (3). As the Goverment Auditor I have included the dit of the Agencies in my official programme of work which has always ceived the sanction and approval of His Excellency the Governor and be Comptroller and Auditor-General. As the Auditor of the General bat Office (Hongkong) Accounts it has been necessary to audit the
counts so that I might satisfy myself that the amounts included in be General Post Office Accounts were correct.
I propose, with the sanction of His Excel- lency the Governor, that the Agencies at Shanghai, Ningpo and Hankow
ould be visited at an early date. Hankow and Ningpo have not been laited for about two to two and a half years. Swatow, Aloy and Foocho hould also be visted at an early date.
absistence
WANCE
I presume that as in past years the usual
will be allowed by the General Post Office
London ?) to officers travelling on Agency Audit.
February, 1912.
(sd.) H. R. Phelips,
Auditor.