A (2) 21
109. Closing of store for annual stocktaking.
An Audit suggestion that the Central Store should be closed for a certain period at the end of the year to facilitate the annual check by the Board of Survey was agreed to. Despite the fears expressed in certain quarters that inconvenience would be caused to large store consuming departments, no complaints were received although the store was closed for 5 days. It is therefore assumed that the closure did not seriously affect the activities of any department. On the other hand, the cessation of all issues, except those in respect of stores urgently required, was doubtless of great assistance to the staff engaged in balancing the ledgers, as well as to the surveying officers.
110. Tools and Plant-Public Works Department-Records for.
Inventories on loose sheets, listing the various items of tools and plant held by each branch of the Public Works Department, have been maintained, but no Tools and Plant Ledgers were kept. It appears that fresh inventories were prepared annually, and these presumably incorporated all receipts of new equipment during the year and omitted items written off, etc. As no references were made on these inventories as to the sources of receipt, or to the store voucher numbers, and as no explanations were given for the non-inclusion in the new inventories of items recorded in those of the previous year, no Audit check on these records was possible. For obvious reasons, Audit considered the Inventories unsatisfactory and pointed out that they should be kept in a permanent form. Further, they should show clearly the receipt of fresh items, record all "writes off", and also give suitable references to the relative store vouchers or authorities in support of additions and deletions.
111. Tools and Plant Ledgers.
It was also brought to notice by Audit that a main Tools and Plant Ledger for the department should be maintained at Public Works Headquarters, that the receipt entries in it should be supported by stores receipt vouchers, and that this ledger should record the distribution of all items, giving reference to the inventory of the sub-department where the stores are held on charge. Such a system would connect up cash accounts with the main Tools and Plant Ledger and the latter with the sub-departments' inventories. Both records would therefore be susceptible to Audit or other check.
112. It has recently been reported that action is being taken as recommended above, and it is hoped that in due course the new records will be available for examination by the Audit Department.
113. Tools and Plant records-Kowloon-Canton Railway.
In paragraph 155 of the 1938 Audit Report, reference was made to the proposed introduction of a ledger and certain subsidiary records for Tools and Plant in use by various sections of the Railway Department. All Audit recommendations have been given effect to; a Tools and Plant Ledger has been introduced, and detailed inventories were prepared in which all items of a permanent nature attached to each section of the Railway workshops were listed. The reorganisation has proved entirely satisfactory and reflects credit on the persons responsible.
114. Tools and Plant records Harbour Department.
As no Tools and Plant Ledger or Inventories of permanent equipment in use appeared to have been maintained by the Harbour Department, Audit expressed the view that steps should be taken to do so. The matter will be kept in view.
115. Medical Department Equipment-Main Inventories for.
With a view to connecting cash accounts and issues from Unallocated Stocks, etc., with the items shown on the inventories maintained in the various sections
A (2) 21
109. Closing of store for annual stocktaking.
An Audit suggestion that the Central Store should be closed for a certain period at the end of the year to facilitate the annual check by the Board of Survey was agreed to. Despite the fears expressed in certain quarters that inconvenience would be caused to large store consuming departments, no complaints were received although the store was closed for 5 days. It is therefore assumed that the closure did not seriously affect the activities of any department. On the other hand the cessation of all issues, except those in respect of stores urgently required, was doubtless of great assistance to the staff engaged in balancing the ledgers, as well as to the surveying officers.
110. Tools and Plant-Public Works Department-Records for.
Inventories on loose sheets, listing the various items of tools and plant held by each branch of the Public Works Department have been maintained, but no Tools and Plant Ledgers were kept. It appears that fresh inventories were prepared annually, and these presumably incorporated all receipts of new equipment during the year and omitted items written off", etc. As no references were made on these inventories as to the sources of receipt, or to the store voucher numbers, and as no explanations were given for the non-inclusion in the new inventories of items recorded in those of the previous year, no Audit check on these records was possible. For obvious reasons Audit considered the Inventories unsatisfactory and pointed out that they should be kept in a permanent form. Further they should show clearly the receipt of fresh items, record all "writes off", and also give suitable references to the relative store vouchers or authorities in support of additions and deletions.
111. Tools and Plant Ledgers.
It was also brought to notice by Audit that a main Tools and Plant Ledger for the department should be maintained at Public Works Headquarters, that the receipt entries in it should be supported by stores receipt vouchers, and that this ledger should record the distribution of all items, giving reference to the inventory of the sub-department where the stores are held on charge. Such a system would connect up cash accounts with the main Tools and Plant Ledger and the latter with the sub-departments inventories. Both records would therefore be susceptible to Audit or other check.
112. It has recently been reported that action is being taken as recommended above, and it is hoped that in due course the new records will be available for examination by the Audit Department.
113. Tools and Plant records-Kowloon-Canton Railway.
In paragraph 155 of the 1938 Audit Report reference was made to the proposed introduction of a ledger and certain subsidiary records for Tools and Plant in use by various sections of the Railway Department. All Audit recommendations have been given effect to, a Tools and Plant Ledger has been introduced, and detailed inventories were prepared in which all items of a permanent nature attached to each section of the Railway workshops were listed. The reorganisation has proved entirely satisfactory and reflects credit on the persons responsible.
114. Tools and Plant records Harbour Department.
As no Tools and Plant Ledger or Inventories of permanent equipment in use appeared to have been maintained by the Harbour Department, Audit expressed the view that steps should be taken to do so. The matter will be kept in view.
115. Medical Department Equipment-Main Inventories for.
With a view to connecting cash accounts and issues from Unallocated Stocks, etc., with the items shown on the inventories maintained in the various sections
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