Minute in 53510/1938.
20
Sent
(waft & 34)
Mr. Gent,
I have not heard anything from the Auditor
about this; and I am afraid that I do not altogether
understand what accounting procedure Mr. Walker
contemplates in his last paragraph.
By "net
receipts", does he mean the 50% which is charged to
the Chinese Section in addition to the cost of the
stores used and the wages of the workmen employed
on the job? That 50% presumably is intended to
cover the cost of supervision etc. (such as salaries.
of foremen etc.) borne on ordinary railway votes,
so it is not all profit.
As the circular despatch of 25th of November
1937, which laid down the new system of Col.
Government accounts, though it just mentioned
Manufacturing Suspense Subheads in paragraph 8,
did not deal in any detail with the manner in which
the system was to operate in such cases, it might
be well for the Secretary of State to explain to
the Governor the procedure which is to be
substituted for the old Manufacturing Suspense
Account
May I have two copies of the despatch which
is sent?
A.). Harding
Director of Colonial Audit.
38.
23-12-38
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