A

undertaking as that referred to, it is desired that a capital Account should be maintained, this record should

he be compiled separately frum, but capable of recon-

ciliation with, the general account of the Colony. In

my opinion the view taken by the Treasurer and the

Auditor is the correct one with the exception that,

instead of carrying the value of returned stures to the

credit of the "Stures Depreciation" vote, I consider

that it would be preferable to credit all such amounta to a special subhead under the Revenue Head "Miscel- laneous Services", the Suspense Account for "Unallocated Stores* being, of course, at the same time debited.

This view applies also to the method of dealing with

obsolete stores referred to in the four concluding

paragraphs of the enclosed memorandum.

2. Zo

At once

AEC

२०.१

रें

161

C

loveares 172.

My Lord,

40080

Ref 7 JUL 19

GOVERNMENT HOUSE,

HONGKONG. 19th. May, 1919.

495

I have the honour, at the request of the

Director of Public Works, to refer for Your Lordship's

decision certain questions which have arisen in connection

with the system of accounting obtaining in the Public Works Department.

2.

The matter at issue is fully set out in

the enclosed memorandum and copies of departmental minutes.

I have the honour to be,

My Lord,

Your Lordship's most obedient,

humble servant,

Canstevem

Officer Administering the Government.

HE RIGHT HONOURABLE

VISCOUNT MILNER, G.C.B.,

&C..

ko..

&o..

1

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