CO129-309 - Public Offices & Others - 1901 — Page 547

اریگه داری

देख

C.0

13632

9, PORTLAND PLACE,

JUN

542

JERSEY.

6th June, 1901.

sir,

I have the honour to acknowledge receipt of your

You.

the

letter No. 18632/1901 of the 1st inst., forwarding for

my consideration a copy of a despatch from the Governor

of Hong Kong on the subject of the system of accounting

for Stores and Materials for the service of the Public

Works Department of that Colony and asking for an

early expression of my views on this matter.

2. This question was one of the first to which I

called attention shortly after my arrival in the Colony

in 1890 and my views will be found in a joint memorandum,

submitted the Government by Mr. Chadwick and myself in

that year, a copy of which should be on recor either

at the Colonial Office or in the Office of the Comp-

troller and Auditor General.

1

Objection was taken to the views set forth in the

above-mentioned memorandum by the Secretary of State

and the Comptroller and Auditor General on the grounds

that: (a) Anything in the nature of a suspense account

vas opposed to the general principles of Government

accounting.

(b) That the keeping of a suspense account

gave power to the Governor to expend money without first

obtaining Legislative sanction.

P. Lucas Ex

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