16.
85
174
Figuros
but thoy
Public Works and the Superintendent, woull evolve the most
suitable system of accounting and store keeping, In this
connection the Commissioners would remark that on several
occasions they called for oxact figures. In practically
every instance they wore assured that tho figures would
readily be forthcoming; but in no case more they.
indeed were produced after an interminablo dolay
woro of little or no use. The Commissioners boli ove indood
that the Water anl Railway Departments arc the only two
dopartments which koop their accounts on a proper basis.
The mood for cost accounting is imperative. Such a system,
which should also provido for the keeping of simple accounts
by sub departments, would cost no more in staff or labour
than the presont system, which is wholly unreliable and
alto other fails to reveal the true position. The salarios
otc. of the officers of the Senior and Junior Clerical Staffs
Foull have to to charged to the various departments beforo
the costing figures could bo arrived at.
35.
On the mattor of accounts the Commissioners hoard a
great deal of evidence regarding the Allotment Voucher system.
This system was devised as a chock on the expenditure of
monoy by executivo ongineers. Unfortunately it app cars to
havo boon abused, more in the Hong Kong than in the Kowloon
section of the Public Works Department. Stops should bo
takon to romedy this by sub-dividing sharod votos and by
making quarterly allocations in advanco. An exocu ti vo
ongineer is a responsible officer and paid as such. If ho
cannot be trustol with responsibility in the sponding of
public monoy his services should be dispensed with. To fottor him as is now d mo only nakos for dolay.