Of the total of $21,438.00 found necessary to be voted in 1929 to authorize expenditure incurred during 1928 in excess of the Estimates, the principal items, with the explanations of the Colonial Treasurer are appended hereunder :—
$ 7,175.00 Due to unforeseen expenditure on passages for Police Recruits paid by Crown Agents.
2,277.00 Owing to appointment of Land Officer to acting Puisne Judge it was necessary to create acting appointments in the Land Office the provision of which could not be foreseen.
4,506.00 Due to increased expenditure on passages
for Government Servants.
3.600.00 Stationery-unforeseen expenditure.
1,350.00. Due to increased amount of Crown Agents
Commissions.
2,530.00 Balance being made up of minor unfore-
seen increases.
$21,438.00
EXPENDITURE SAVINGS.
13. In comparing the expenditure with the Estimates it will be observed that there were savings on 26 heads, explana- tions of which are set out in the Draft Appropriation Account for the year, which latter may be accepted as correct.
EXPENDITUE INCREASES.
14. The following heads of expenditure show the most noticeable increases:
(a) His Excellency the Governor
(b) Junior Clerical Service
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The explanation for the various increases set forth in the appropriation account may, I submit, be accepted.
EXCESSES ON SUB-HEADS.
15. The excesses on sub-heads of expenditure as recorded in the Appropriation Account have been authorised in accordance with the provisions of Colonial Regulation No. 281, with the exception of those shown in the enclosed list. I am informed that the Government is taking necessary action to authorise these small excesses in accordance with the Colonial Regula- tions.
ANNUAL STATEMENT OF REVENUE AND EXPENDITURE.
16. The Annual Statement of Revenue and Expenditure has been examined in detail with the various books of account, and is duly certified and submitted in triplicate.
STORE ACCOUNTS.
17. All Departmental Store Accounts have been examined during the year, and other than my remarks in paragraph 11 call for no special comment,
SURPRISE SURVEYS.
18. Four hundred and seventy-five (475) surprise surveys of Cash, Stamps, Railway Tickets, Stores, Bonded Warehouses, Opium etc., were undertaken during the year. Details of the surveys have been submitted to you in the monthly returns for 1928. All observations raised in the course of the surveys have been satisfactorily settled.
The following comparative statement shows a steady in- crease in the number of surprise surveys undertaken by Audit during recent years:-
1925
1926
1927
1928
229
312
363
475
$ 6,241.13
9,694.83
(c) Colonial Secretary's Office and Legis-
lature
9,038.19
(d) Crown Solicitor
11,289.17
(e) Kowloon-Canton Railway
27,145.71
(f) Military Contribution
(g) Miscellaneous Services
(h) Charitable Services
95,316.40
217,026.22
5,950.93
STAMP VAULT,
19. The main stock of Stamps (Postage and Revenue) Post- cards, Watermarked Paper, Imperial and Local Postal Notes, have been examined and were found to agree with the respective balances shown in the various stock books.
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