and incommensurate with the duties and responsibilities of our
work.
326
13. the duties of the Audit Department hare are of a most onerous description, and are probably of a more varied nature than in any other colony where officials of the Colonial Audit
Department are serving. It should not be overlooked that, although the Colony of Hongkong, together with the New Ter- ritories contain a population of over half a million people, yet all taxes, rates, licences etc. of even the most minor
description are collected by the Colonial Government and not
by a municipality; consequently the detailed audit of all
accounts relating thereto has to be conducted by this department.
14. The cost of living in longkong is admittedly extremely high, an: is always rising the most expensive item in comparison with other localities is that of rent, yet no quarters are provided for, the Assistant Auditors, nor is any allowance made in lieu of quarters, although any officers in the Colonial
service here are either provided with quarters or receive such an allowance. For example, the Superintendent of the
Botanical and Forestry Department, and the Director of the
Observatory, although not Cadet Officers, are not only on the same scale as ourselves but have most commodious married quartere
provided for them.
15. Further no allowance is made for passare money although the climate is such that it is necessary to take periodical
home leave, and the expense of travelling is very heavy. This
remark applies with double or treble force to a married ofiicer,
especially if there are children to be provided for, and it
should be noted that officers appointed as As istant Auditors
are usually of such an age that it is only reasonable to expect
them to be married.