HONG KONG,

ANNUAL ABSTRACT ACCOUNT, 1922.

177

RAPORT of the DIRECTOR OF COLONIAL AUDIT on the Account

of the Treasurer of Hongkong for the year ended the 31st

of December, 1922.

As certified thereon, the above mentioned Account,

together with the Statement of Assets and Liabilities on the 31st of December, 1922, has been examined under my

directions.

2. The questions which arose in the course of

examination have been satisfactorily settled, as far as possible, but a few points still remain outstanding.

3. The balance of the Unallocated Stores Suspense

Account of the Public Works Department ($482,762.16) on

the 31st of December, 1922, as recorded in the Statement

of Assets and Liabilities, exceeded the authorised Standard

Stock ($200,000) by $282,762.16. This excess shows a very

considerable increase over the excess of $131,445.56 which

was commented upon in paragraph 3 of my report for the

year 1921.

4 The Appropriation Account for the year 1922

includes various excesses on subheads of expenditure, as

shown in the attached statement which has been furnished

to me by the Auditor, which do not appear to have been

and the Legislature, approved by the Secretary of State, as is required by

Colonial Regulations Nos: 256 and 304.

5. The question which was referred to in paragraph

5 of my report on the account for the year ended the 31st

of December, 1921, and which arose in connection with the

accounte

(A)

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