CO129-454 - Acting Governor Claud Severn - 1919 [4-6] — Page 506

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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502

it becomes necessary to issue stores to works, the value of the

stores issued will be credited to the "Unallocated Stores Account",

and the heads of the Estimates under which such works are provided

will be debited. This principle is clearly laid down in the

"Memorandum explaining the method in which expentiture on Public

Works Materials and Stores should be estimated and accounted for",

a copy of which was filed some years ago in the Colonial Secretary's Office.

Hon. Colonial Secretary,

work.

(Sd.) T. Dallin,

for Auditor.

22nd. August, 1916.

The stores were recovered from a previous

That being the case and as the vote for such

work cannot now be credited the only course open is to credit the Depreciation of Stores Vote and debit Unallocated Store Account.

I quite appreciate the arguments of the

Director of Public Works, but they are based on the assumption

that the Water Works are all one work, which according to our

system is not the case.

(sd.) A. M. Thomson,

Treasurer.

30th. October, 1916.

Hon. Colonial Secretary,

-JerosƐ Ininsico .mol!

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I have perused the various minutes with some

interest, and my opinion is the same as that expressed by lr,

Thomson and Kr. Dallin. Para. 9 of the Memorandum referred to in

Mr. Dallin's minute of 22nd. August, 1916, explains the matter very

clearly.

(Sd.) H.R.Phelips,

Auditor. 21st. February, 1919,

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