A (2)
3
Securities Furnished by Public Officers.
20. The securities provided by Public officers in respect of the pecuniary responsibility attached to their offices in accordance with General Order No. 364, (Colonial Regulation No. 301) and Colonial Audit Department Instruction No. 65, were inspected.
21. A few points of detail in connection with these securities were taken up and are under consideration. As it was considered that the securities provided by certain Post Office Shroffs were insufficient to cover the full extent of their responsibilities, steps were taken to equalise the value of securities furnished with the full amount of the imprests issued to them.
22. The question as to the provision of security by all officers who are entrusted with Government Stores was raised by Audit, and the matter is now under consideration.
Control of receipt books. Departmental Receipt book registers.
23. As considerable diversity in the manner in which departments maintained their records relating to receipt books had been observed, and as in a number of instances the registers kept were considered unsuitable, it was suggested that a standard form of receipt book register should be introduced and distributed to all holders of receipt books or licence discs. This has now been done, and full instructions concerning the methods of keeping the registers and the use and custody of receipt books etc. were printed in the Registers. These instructions received the approval of Government.
Accountant-General's Receipt book registers.
24. Certain small points of detail were also taken up in regard to the Registers kept by the Accountant-General and appropriate action was taken. From these registers it was observed that used and audited books were not always being returned promptly by Departments. On the matter being brought to notice, a "Treasury" circular was issued calling attention to these delays. Since the introduction of more suitable departmental registers, in which used books are signed off by Audit officers as examined, the importance from an audit standpoint of the return of used books to the Account-General, has diminished considerably.
Receipt Forms.
25. The number of special types of receipt forms in existence appears excessive, and the view was expressed by Audit that an endeavour should be made to effect a reduction by amalgamating certain of them, or where possible by utilising general receipt forms in lieu. The difficulty in Hong Kong, as elsewhere, is that a large percentage of the forms in use are statutory ones and therefore cannot be dispensed with without legal formality.
26. The whole question of the reduction of the number of receipt forms, as well as of printed forms, in use by Government departments, both for financial and administrative purposes, is being thoroughly enquired into by a Committee appointed by Government and gratifying progress has been made.
A (2)
3
Securities Furnished by Public Officers.
20. The securities provided by Public officers in respect of the pecuniary responsibility attached to their offices in accordance with General Order No. 364, (Colonial Regulation No. 301) and Colonial Audit Department Instruction No. 65, were inspected.
21. A few points of detail in connection with these securities were taken up and are under consideration. As it was considered that the securities provided by certain Post Office Shroffs were insufficient to cover the full extent of their respon- sibilities, steps were taken to equalise the value of securities furnished with the full amount of the imprests issued to them.
22. The question as to the provision of security by all officers who are entrusted with Government Stores was raised by Audit, and the matter is now
under consideration.
Control of receipt books. Departmental Receipt book registers.
23. As considerable diversity in the manner in which departments maintained their records relating to receipt books had been observed, and as in a number of instances the registers kept were considered unsuitable, it was suggested that a standard form of receipt book register should be introduced and distributed to all holders of receipt books or licence discs. This has now been done, and full instructions concerning the methods of keeping the registers and the use and custody of receipt books etc. were printed in the Registers. These instructions received the approval of Government.
Accountant-General's Receipt book registers.
24. Certain small points of detail were also taken up in regard to the Registers kept by the Accountant-General and appropriate action was taken. From these registers it was observed that used and audited books were not always being returned promptly by Departments. On the matter being brought to notice, a "Treasury' circular was issued calling attention to these delays. Since the intro- duction of more suitable departmental registers, in which used books are signed off by Audit officers as examined, the importance from an audit standpoint of the return of used books to the Account-General, has diminished considerably.
Receipt Forms.
25. The number of special types of receipt forms in existence appears excessive, and the view was expressed by Audit that an endeavour should be made to effect a reduction by amalgamating certain of them, or where possible by utilizing general receipt forms in lieu. The difficulty in Hong Kong, as elsewhere, is that a large percentage of the forms in use are statutory ones and therefore cannot be dispensed with without legal formality.
26. The whole question of the reduction of the number of receipt forms, as well as of printed forms, in use by Government departments, both for financial and administrative purposes, is being thoroughly enquired into by a Committee appointed by Government and gratifying progress has been made.
No comments yet.
Private notes are available after approval.