204.
In any further correspondence on this subject, the above number should be quoted,
and
the communication should be addressed to
“The Comptroller and Auditor General,”
EXCHEQUER AND AUDIT DEPARTMENT,
SOMERSET HOUSE,
LONDON, W.C.
30th August, 1901.
C.0 23447
Sir,
30783 fox 2 SET v
I am directed by the Comptroller and Auditor General
to acknowledge the receipt of your letter, No 23442, of
the 13th instant, transmitting a despatch from the Governor of Hong Kong, with enclosures.
2.
In reply, I am to say that, with the exception of
the proposal that Rules 115 and 116 may be deleted,
referred to in paragraph 6 of the Governor's despatch, the
Comptroller and Auditor General offers no objections to
the Instructions as modified.
3. Rules 115 and 116 of the draft Instructions describe the manner in which Imprests to Sub-Accountants
should be accounted for by the Treasurer, and follow the
lines laid down in Imperial Accounts. So far as can be seen the application of these Rules would not interfere with the practice already in force in Hong Kong, as described in No 69 of the existing Financial Instructions of the Colony, except that the Treasurer, instead of charging such Imprests in his Accounts as "Advances" would take credit only for the actual payments out of the Imprests, the effect of this being that at all times the Treasurer's Cash Balance, for which he is primarily responsible, would include the unexpended Balances in the hands of his Sub-Accountants.
4. The Comptroller and Auditor General attaches importance to the retention of the Rules referred to. His
The Under Secretary of State,
COLONIAL OFFICE.
E. & A. D. Form 1b.
WB & L(x)-38599-500-1-01
No..
204.
In any further correspondence on this subject, the above number should be quoted,
and
the communication should be addressed to
The Comptroller and Auditor General,”
118
EXCHEQUER AND AUDIT DEPARTMENT,
SOMERSET HOUSE,
LONDON, W.C.
30th August, 190 1.
C.0
23447
Sir,
30783
fox 2 SET v
I am directed by the Comptroller and Auditor General
to acknowledge the receipt of your letter, No 23442, of
the 13th instant, transmitting a despatch from the Gover-
nor of Hong Kong, with enclosures.
2.
In reply, I am to say that, with the exception of
the proposal that Rules 115 and 116 may be deleted,
referred to in paragraph 6 of the Governor's despatch, the
Comptroller and Auditor General offers no objections to
the Instructions as modified.
3. Rules 115 and 116 of the draft Instructions des-
cribe the manner in which Imprests to Sub-Accountants
should be accounted for by the Treasurer, and follow the
lines laid down in Imperial Accounts. So far as can be seen the application of these Rules would not interfere with the practice already in force in Hong Kong, as des- cribed in No 69 of the existing Financial Instructions of the Colony, except that the Treasurer, instead of charging such Imprests in his Accounts as "Advances" would take credit only for the actual payments out of the Imprests, the effect of this being that at all times the Treasurer's Cash Balance, for which he is primarily res- ponsible, would include the unexpended Balances in the hands of his Sub-Accountants.
4. The Comptroller and Auditor General attaches import- ance to the retention of the Rules referred to. His
The Under Secretary of State,
views
COLONIAL OFFICE.
E. & A. D. Form 1b.
WB & L (x)-38599-500-1-01
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