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certain staff from the Directorate of the former Development Secretariat which has been abolished. this reason the figures of expenditure in previous years do not provide a true comparison.

For

The increase of 14,760 in Other Charges reflects the effect of the amalgamation of portions of three sub-departments into a single apartment.

The total effect however is to reduce expenditure

on this head by $17,876.

Head 12. Forestry Department.

Estimate 1949-50.

Revised Estimate 1948-49.

Approved Estimate 1948-49. Actual Expenditure 1947-48.

$429,896

460,000

513,248

176,066

Although personal emoluments show an increase of $37,495 there has been no increase in staff. 71 Foresters who were formerly paid under an Other Charge sub-head will in future be paid under the temporary staff vote. In consequence Other Charges show a considerable reduction. There is, however, one now sub-head under which 17,000 is provided for the experimental development of forestry lots in the Sai Kung area.

$83,352.

Total expenditure on the Head is reduced by

Hoad 13. Gardens Department.

Estimate 1949-50.

Revised Estimate 1948-49.

Approved Estimate 1948-49.

$349,381

400,000

493,576

169,723

Actual Expenditure 1947-48.

There has been an increase of only four posts

in the establishment. Two of these posts are for gardeners, one of whom was formerly shown under the Police Force Head and the other provided for under Other Charges in the estimates of the District Office, New Territories. A Woman Clerk and Motor Driver shown. under temporary staff are necessary as a result of separating this department from the former Development Secretariat.

A reduction of $174,500 under Special Expenditure indicates that the programme of

rehabilitation of Government grounds unattended during the occupation years is nearing completion.

Consequently expenditure under this Head has fallen by $144,195.

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