CO129-364 - Public Offices & Others - 1909 — Page 50

No....

1094.

In any further correspondence on this subject, the above number should be quoted,

and

EXCHEQUER AND AUDIT DEPARTMENT,

VICTORIA EMBANKMENT,

48

LONDON, E.C.

the communication should be addressed to

"The Comptroller and Auditor General."

Sir,

16th September,

30959

REC Qree 17 SEP 09

I am directed by the Comptroller and Auditor General to enclose, for the information of the Earl of Crewe, a copy of a Report by the Local Auditor of Hong Kong on the Audit of the Revenue and certain other Accounts of that Colony for the year ended 31st December 1908.

a

2. With reference to paragraph 19 of the Report, dealing with the refund of revenue which appears as a charge against the Expenditure Head "Miscellaneous Services", I am to observe that the ordinary method of accounting for payments of this nature is to deduct them from the previously recorded receipts and to thus show, as Revenue, only the net amount received. The adoption of this procedure in Hong Kong would result in reduction of the amount recorded as having been received on account of Revenue and in a consequent diminution of the payment to the Imperial Government in the shapepf Military Contribution, and it would appear to be a matter for the decision of the Secretary of State whether, subject of course

to the terms of the Defence Contribution Ordinance, 1901

(Ord: No: 1 of 1901) being duly considered, the present pro-

cedure should not be revised.

!

3. Other points in the enclosed Report upon which action may be necessary will receive attention in this Department.

I have the honour to be,

The Under Secretary of State,

COLONIAL OFFICE.

Sir,

Your obedient Servant,

G. 4. Vanderzee.

E. & A. D. Form 1b. 201611-W. & 8. Ltd.--31129--2,000-2-08.