AnnualReport-1939

A (2) II

58. A detailed statement, showing the arrears of each class of revenue as at the 31st December, 1939 and on the 31st March, 1940 respectively, appears as appendix B to this Report.

59. "Writes off" of Revenue.

According to information supplied to the Audit Department the following revenue, considered irrecoverable, was written off under authority during the year under review.

Nature of Revenue Amount Authority for "Write off" Appendix "B" Pier Rent $650.00 Colonial Secretary Crown Rents 110.77 Financial Secretary Ambulance Fees 50.00 Financial Secretary Hospital Fees 634.00 Financial Secretary Hospital Fees (Consultants Fees) 25.00 Financial Secretary Vaccination Fees 1,297.60 Colonial Secretary Court Fines 232.00 Financial Secretary Water Rates 27.50 Financial Secretary Kowloon Canton Railway Miscellaneous Revenue 190.52 Financial Secretary Fees of Court-Possession Fees 3.75 Financial Secretary Fees of Court Police Services 39.00 Financial Secretary Fees of Court Sunday Cargo Working Permits 37.50 Financial Secretary 3,297.64

G. EXPENDITURE.

60. Control over Expenditure.

With the possible exception of certain expenditure charged to Head 31, Public Works Extraordinary, Item 47-Air Raid Precautions (for Constructional Work), the control over expenditure may be considered as having been generally satisfactory. According to the information contained in the vouchers every charge against an expenditure head has, as far as it has been possible to ascertain, been applied to the purpose or purposes for which the head was intended to provide, and has also been charged to the most appropriate sub-head of expenditure.

61. Expenditure appears to have been adequately vouched for.

62. Special Warrants.

The number of Special Warrants issued in respect of the year 1939 was 434, as compared with 385 for the previous year. The outbreak of the European War was partly responsible for the increase, although no fewer than 230 Special Warrants were issued during the first six months of the financial year.

63. A large percentage of the Special Warrants issued related to additions to the rates of personal emoluments and to variations in the number of posts shown in the Estimates, which affected Personal Emoluments Sub-heads only, and did not necessitate the obtaining of additional funds.