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Page 6.
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Annexure I. The list is prepared in two parts :-
(a) Misallocations affecting the Accountant General's Accounts, (b) Misallocations affecting the manner in which the Accountant
General's Accounts are classified in the published statements,
which include the misclassifications referred to at paragraphs 71 and 108 of this report, In the case of the misclassifications referred to in paragraph 108, the Legislative Council approved the statement of Loan Expenditure to be charged as an Advance pending the raising of the loan after the Accountant General's accounts for the period 1946/47 had been closed. The misclassifications do not therefore fall to be admitted by the Accountant General.
29.
THE ASSESSMENT AND COLLECTION OF REVENUE.
Subject to the observations made in this report, the systems employed for the collection of revenue proved satisfactory and moneys due to Government were promptly and efficiently collected.
30.
Magistrates' Poor Box Receipts. With reference to paragraph 85 of the Auditor's Report on the Accounts of the Colony for 1939, the question of the paying into revenue of "Poor Box" receipts was again brought to the notice of Government by this Department, and it was agreed that all such receipts would be credited to revenue and any payments that had formerly been made from "Poor Box" funds would in future be charged to an expenditure head. As from 1st May, 1946, therefore, receipts on this account have been credited to Revenue Head 4 Licences (B) Fines etc. Poor Box, and the expenditure charged
Subhead 21 Magistrates Poor Box.
to Head 5 Charitable Services
31.
Requisitioning of Hotels.
On the reoccupation of the Colony the principal Hotels were requisitioned by the British Military Administration and these remained under Government control until the 16th June, 1946, when they were derequisitioned. In accordance with the handing over arrangements made for the transfer of the Military to the Civil Administration referred to in paragraph 2 of this report, the latter assumed responsibility for unsettled debts and the collection of outstanding revenue in respect of these hotels. After calsiderable correspondence and negotiation, revenue collected in respect of the period up to the 15th June, 1946, was paid over to Government, but the sum of $4,945.17, being the amount of unpaid hotel bills owing by former residents, remains outstanding and the matter is being kept in view. Audit examination of the hotel revenue accounts revealed that the arrangements for the collection of hotel charges were either ineffective or were not energetically applied. This resulted not only in loss of revenue payable to the Military Government but also to the Civil Administration and the matter was brought to the notice of the Accountant General.
32. Chinese Govemment Telecommunication Administration. It came to the notice of this Department that this organization was functioning as a separate company in the Colony and enquiries were made as to whether royalties were being paid on its incane. The enquiries revealed that, although the company had been operating since the year 1884, royalties had never been paid as no working agreement appeared to have been drawn up.
The matter is under consideration by Government and is
being kept in vicw.