A (2) 27
Development Fund to meet the capital cost of the establishment in the Colony of a Fishery Station and Experimental Aquarium, had been approved. Up to the date however no money has been received on this account, neither, as far as Audit is aware, has any expenditure been incurred.
154. Alteration of Financial Year.
At the request of the Hong Kong Government the Secretary of State approved of the accounting period of the Colony being the 1st of April to the 31st March of the following year. In order to give effect to this alteration the next accounting period will be one of fifteen months, commencing on the 1st January, 1940 and finishing on the 31st of March, 1941.
155. Programme of Work.
With the exception of certain Parcels and Air Mail accounts with other Postal Administrations, which have not yet been rendered, the approved Programme of Work has been completed.
156. There has been no material departure from the approved Programme, but examinations have in some instances been extended to include certain subsidiary records not detailed in the Programme.
157. Outstanding questions.
There are no outstanding questions, whether raised by query or otherwise, other than those specially brought to notice in this report, which affect or are likely to affect the accuracy of the Annual Abstract Account, or of the Statement of Assets and Liabilities. Neither are there any outstanding questions of importance, other than those referred to in this report, not affecting the accuracy of the accounts.
158. Date of Report.
The examination of the year's account and the drafting of this report was completed by the 10th May, 1940. The latter was revised according to additional information received up to 25th July, 1940.
M. STAFF,
159. Mr. W. R. E. Stephenson, M.A., Assistant Auditor, proceeded on vacation leave on 30th July, 1939, and returned to the Colony on the 8th April, 1940.
Mr. B. E. Maughan, Senior Clerk, Audit Department, returned from vacation leave on the 25th January, 1939.
160. In concluding this report I wish to express my appreciation of the services rendered during the year by the Audit Staff.
A. POLLARD,
Auditor.
10th May, 1940.
QUERY NO.
DATE FIRST ISSUED.
APPENDIX A.
STATEMENT OF OUTSTANDING QUERIES.
SUBJECT.
DEPARTMENT CONCERNED.
136/R 23.12.39 Arrears of School Fees 144/R 19. 1.40 Marine and Fire Insurance Companies' Securities 171/R 175/R 27. 3.40 Water Account, 4th Quarter, 1939 176/R 6. 5.40 Japan Air Mail Account 178/R 8. 5.40 Deposit Accounts 29. 8.40 China Air Mail Account.A (2) 27
Development Fund to meet the capital cost of the establishment in the Colony of a Fishery Station and Experimental Aquarium, had been approved. Up to the date however no money has been received on this account, neither, as far as Audit is aware, has any expenditure been incurred.
154. Alteration of Financial Year.
At the request of the Hong Kong Government the Secretary of State approved of the accounting period of the Colony being the 1st of April to the 31st March of the following year. In order to give effect to this alteration the next accounting period will be one of fifteen months, commencing on the 1st January, 1940 and finishing on the 31st of March, 1941.
155. Programme of Work.
With the exception of certain Parcels and Air Mail accounts with other Postal Administrations, which have not yet been rendered, the approved Programme of Work has been completed.
156. There has been no material departure from the approved Programme, but examinations have in some instances been extended to include certain subsidiary records not detailed in the Programme.
157. Outstanding questions.
There are no outstanding questions, whether raised by query or otherwise, other than those specially brought to notice in this report, which affect or are likely to affect the accuracy of the Annual Abstract Account, or of the Statement of Assets and Liabilities. Neither are there any outstanding questions of importance, other than those referred to in this report, not affecting the accuracy of the
accounts.
158. Date of Report.
The examination of the year's account and the drafting of this report was completed by the 10th May, 1940. The latter was revised according to additional information received up to 25th July, 1940.
M. STAFF,
159. Mr. W. R. E. Stephenson, M.A., Assistant Auditor, proceeded on vacation leave on 30th July, 1939, and returned to the Colony on the 8th April, 1940.
Mr. B. E. Maughan, Senior Clerk, Audit Department, returned from vacation leave on the 25th January, 1939.
160. In concluding this report I wish to express my appreciation of the services rendered during the year by the Audit Staff.
A. POLLARD,
Auditor.
10th May, 1940.
QUERY NO.
DATE FIRST
ISSUED.
APPENDIX A.
STATEMENT OF OUTSTANDING QUERIES.
SUBJECT.
DEPARTMENT CONCERNED.
136/R
23.12.39
Arrears of School Fees
144/R
19. 1.40
Marine and Fire Insurance Companies' Securities
171/R
175/R
176/R
27. 3.40
Water Account, 4th Quarter, 1939
6. 5.40
Japan Air Mail Account
8. 5.40
Deposit Accounts
178/R
29. 8.40
China Air Mail Account.
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