*
398
the principal Ledger of the Colony is overburdened with an amount of detail that should properly and can more conveniently be shown in the Monthly Abstract. In Colonial Regulation No: 344 it is laid down that the Ledger shall contain one account for revenue and one account for expenditure, but if, as stated, the Ledger furnishes the detailed information which the Monthly Ab- stract is designed to give it is apparent that it must contain separate accounts for each Head and sub-head of the Estimates, thus involving much needless and unnecessary posting which it is thought must greatly exceed the labour involved in keeping a Monthly Abstract in the approved form. On this point, therefore, the Comptroller and Auditor General entirely concurs in the reply which the Secretary of State proposes to send, and I am to ob- serve that, in carrying out this instruction, the Treasurer of Hong Kong will appreciate the necessity for keeping & subsidiary Journal.
6. The Comptroller and Auditor General offers no objection to the personal imprest accounts being contained in the General Ledger, if this is found convenient in Hong Kong, neither does he question the proposal that the Crown Solicitor should be associated with the Local Auditor in the annual inspection of the securities given by officers.
7. With reference to the suggested alteration in Rule 348 of the Regulations it is not understood why confusion is likely to arise from the use of the description "Departmental Vote Ac- count" in regard to the record which, in a form devised or ap- proved by the Treasurer, is required to be kept by every Head of a Department.
8. In conclusion I am to add that the Comptroller and Audi- tor General concurs in the views expressed in paragraphs 6 and 7 of your letter.
9.
The printed enclosures which accompanied your letter are
returned
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