A (2) 12
has been made to Government that a small committee be appointed to enquire into the general question and draw up store regulations for general adoption by departments.
68. Local General Order No. 371 reads:
"The Audit Office will maintain, as far as possible, a continuous survey of Government Stores...
This is far in excess of the Auditor's duties as defined in Colonial Regulation No. 342 which states:—
"He will satisfy himself that adequate regulations exist for the guidance of store accountants and are duly complied with.”
To maintain a continuous survey' would entail a disproportionate share of the time of the staff.
69. In addition to the routine inspection of the books of the storekeeping departments tests of the actual stock have, however, been made by this Department in accordance with Departmental Instruction No. 61.
HONG KONG UNIVERSITY.
70. A suggestion was made during the year that in view of the large grants made to the University some measure of Government control of the finances might be exercised through the medium of audit.
It was decided that this Department should confine itself to ascertaining that any conditions attaching to the grants were observed.
A total grant of $350,000 was made on account of 1930 conditional on a modified scheme of revised salaries being introduced. A report to Government by the Registrar shows this condition to have been observed.
CHATER COLLECTION.
71. In 1928 the Auditor made certain enquiries as to the custody and inventory of the Chater Bequest, a collection mainly of pictures which on being bequeathed to the Colony became public property and therefore subject to the usual regulations (Colonial Regulation No. 354).
72. On a second enquiry in January 1930 a board of two officers, including a member of this Department, was appointed to check the collection and
a detailed report was made to Government. This report was submitted to the Director of Public Works and after an interval of some months a further report by one of his officers was submitted.
A (2) 12
has been made to Government that a small committee be appointed to enquire into the general question and draw up store regulations for general adoption by departments.
68. Local General Order No. 371 reads:
"The Audit Office will maintain, as far as possible, a
continuous survey of Government Stores...
་་
This is far in excess of the Auditor's duties as defined in Colonial Regulation No. 342 which states:—
"He will satisfy himself that adequate regulations exist for the guidance of store accountants and are duly complied with.”
To maintain a continuous survey' would entail a dispro- portionate share of the time of the staff.
69. In addition to the routine inspection of the books of the storekeeping departments tests of the actual stock have, however, been made by this Department in accordance with Departmental Instruction No. 61.
HONG KONG UNIVERSITY.
70. A suggestion was made during the year that in riew of the large grants made to the University some measure of Government control of the finances might be exercised through the medium of audit.
It was decided that this Department should confine itself to ascertaining that any conditions attaching to the grants were observed.
A total grant of $350,000 was made on account of 1930 conditional on a modified scheme of revised salaries being introduced. A report to Government by the Registrar shows this condition to have been observed.
CHATER COLLECTION.
71. In 1928 the Auditor made certain enquiries as to the custody and inventory of the Chater Bequest, a collection mainly of pictures which on being bequeathed to the Colony became public property and therefore subject to the usual regulations (Colonial Regulation No. 354).
72. On a second enquiry in January 1930 a board of two officers, including a member of this Departinent, was appointed to check the collection and
and a detailed report was made to Government. This report was submitted to the Director of Public Works and after an interval of some months a further report by one of his officers was submitted.
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