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10. Audit queries have usually been replied to promptly and in a satisfactory manner.
11. Departures from Regulations.
The following unauthorized departures from the approved Regulations came to notice:
Police Department-The sum of $7,000, received by the Commissioner of Police as a gift for a charitable purpose, was not deposited in the Treasury in accordance with Colonial Regulation No. 230, neither was a proper printed form of receipt issued to the donor as required by Colonial Regulation No. 227. Although there is no suggestion whatever that improper use was made of this money, the accounting procedure followed in this instance was irregular.
12. A cheque for the sum of $1,741.64 was issued by the Accountant-General to the Police Department towards the latter part of the year, for the payment of salaries of certain members of the Police force, and the expenditure was reflected in the Colony's accounts of that year. The existence of the cheque was overlooked by the Police Accountant and the payments were not actually effected until January 1940, thereby contravening Colonial Regulation No. 272.
13. Retirement Allowances of clothing to Indian Police Officers:-
The retention of certain articles of uniform by retiring Indian Police Officers was queried by Audit. It has for many years been customary to allow the more senior Indian Police Officers to retain, for their personal use after retirement, certain items of equipment, and this was described as a "Retirement Allowance.” As this allowance did not appear to be authorized by Police Regulations, I expressed the opinion that covering approval of the Government should be obtained. The Commissioner of Police thereupon agreed to obtain the sanction of Government in all future cases where it was desired to make such an allowance.
14. Withholding of payments.
(a) Two instances came to notice in which the Heads of Departments concerned withheld accounts due for payment until the following financial year, contrary to Colonial Regulation 272, on the ground that insufficient funds existed under the appropriate sub-heads of the current year to meet the expenditure. Details are as follows:-
Department Amount Nature of Exp. Head & Sub-head of 1939 Exp. chargeable to Air Raid Precautions 179.90 Cost of Advertisement Head 6. Defence -C-A.R.P. Item 9. Incidental Expenses Magistracy Kowloon 65.37 Electric Light A/c. Incidentals Head 16. Sub-head 2 Magistracy Kowloon 24.30 Head 16. Sub-head 5 Magistracy Kowloon 7.88 Transport Expenses Head 16. Sub-head 6The departments were warned against repeating this irregularity.
(b) A further disregard of Colonial Regulation No. 272 is under enquiry. The Police Department purchased furniture and electrical equipment amounting to $93.00 in September, 1939, without the approval of Government, the account not being rendered to the Treasury for payment until May of this year.
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10. Audit queries have usually been replied to promptly and in a satisfactory
manner.
11. Departures from Regulations.
The following unauthorized departures from the approved Regulations came to notice:
Police Department-The sum of $7,000, received by the Commissioner of Police as a gift for a charitable purpose, was not deposited in the Treasury in accordance with Colonial Regulation No. 230, neither was a proper printed form of receipt issued to the donor as required by Colonial Regulation No. 227. Although there is no suggestion whatever that improper use was made of this money, the accounting procedure followed in this instance was irregular.
12. A cheque for the sum of $1,741.64 was issued by the Accountant-General to the Police Department towards the latter part of the year, for the payment of salaries of certain members of the Police force, and the expenditure was rellected in the Colony's accounts of that year. The existence of the cheque was overlooked by the Police Accountant and the payments were not actualy effected until January. 1940, thereby contravening Colonial Regulation No. 272.
13. Retirement Allowances of clothing to Indian Police Officers :-
The retention of certain articles of uniform by retiring Indian Police Officers was queried by Audit. It has for many years been customary to allow the more senior Indian Police Officers to retain, for their personal use after retirement, certain items of equipment, and this was described as a "Retirement Allowance.” As this allowance did not appear to be authorized by Police Regulations. I expressed the opinion that covering approval of the Government should be obtained. The Com- missioner of Police thereupon agreed to obtain the sanction of Government in all future cases where it was desired to make such an allowance.
14.
Withholding of payments.
(a) Two instances came to notice in which the Heads of Departments con- cerned withheld accounts due for payment until the following financial year, contrary to Colonial Regulation 272, on the ground that insufficient funds existed under the appropriate sub-heads of the current year to meet the expenditure. Details are as follows:-
Department
Amount
Nature of Exp.
Air Raid Precautions.
Cost of
179.90
Advertisement.
Magistracy
Kowloon.
65.37
Magistracy
Electric Light A/c. Incidentals.
Kowloon.
24.30
Magistracy
Kowloon,
7.88
Transport Expenses.
Head & Sub-head
of 1939 Exp. chargeable to. Head 6. Defence -C-A.R.P. Item 9. Incidental Expenses.
Head 16. Sub-head 2.
Head 16. Sub-head 5.
Head 16. Sub-head 6.
The departments were warned against repeating this irregularity. (b) A further disregard of Colonial Regulation No. 272 is under enquiry. The Police Department purchased furniture and electrical equipment amounting to $93.00 in September, 1939, without the approval of Government, the account not being rendered to the Treasury for payment until May of this year.
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