# Appendix "A"
# Appendix A (2).
# REPORT TO THE DIRECTOR OF COLONIAL AUDIT ON THE AUDIT OF THE ACCOUNTS OF HONG KONG FOR THE YEAR 1937.
1. The accounts of the Colony of Hong Kong for the year ended 31st December, 1937, have been examined by the local Audit Department.
## A.-MANNER IN WHICH THE ACCOUNTS HAVE BEEN KEPT AND RENDERED.
2. Subject to the observations contained in this report, the accounts were submitted for audit promptly and were satisfactorily kept and rendered. The accounts of the Colony were closed about the end of February, 1938.
3. The annual statements were received from the Accountant-General between the dates 23rd February, 1938, and the 22nd June, 1938. The Draft Appropriation Account (Detailed Statement of Expenditure) was received on the 12th July, 1938, and the Reconciliation Statement etc. of the Public Works Department was submitted on the 22nd June, 1938.
4. Very few misallocations were disclosed by audit examination, the number being 14 only. A statement showing misallocations discovered too late for adjustment appears as Appendix "A" to this report.
5. Expenditure appears to have been adequately vouched.
6. Queries.
The queries raised on the 1937 accounts comprised:
62 relating to Expenditure 90 relating to Revenue Total 152
Eight queries remained unsettled at the date of this report. Details regarding these are given in Appendix "B".
There are no unsettled queries relating to the 1936 accounts.
# Appendix "B"
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