CONTENTS.

A.-Manner in which the Accounts have been kept and Rendered

Paragraphs

2-14

Date of closing accounts

Draft Appropriation Account

Assistance given by Audit Officers

Misallocations

Queries

2

3

1

5

6-10

Recoveries due to Audit action

Departures from Regulations

B.--Sufficiency of Existing Checks Against Fraud

Adequacy of regulations

Cash Balances-Annual Survey of

8-9

11-14

15-25

15

16

Internal Checks

17-18

Cheque Registers

19

Securities furnished by Public Officers

20-23

Frauds

24

Losses of Cash and Stamps

25

C.-Annual Abstract Account

26-32

Receipts

Payments

D.-Authorities for Expenditure, 1939

Recurrent

Estimates

26-28

29-32

33-45

33-37

33

Appropriation Ordinance

34

Schedules of additional provision

35-36

Supplementary Appropriation Ordinance

37

3½ Dollar Loan, 1934

38-40

Estimates and Revised Estimates

39

Revisions of Loan Schedule

40

Actual expenditure during 1939

Proposed New Loan-Expenditure on works to be met from

Estimates and 1st and 2nd revision of

Estimated cost, 1st and 2nd revisions of

41-43

11

12

43

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