CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 326

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管各種費用與本項第二第三節及第四 節相同者均列入此節

第四目(用-1-4)會計處 此目應載會計處之全 部費用及在外查帳費凡總會計及其助理員 各處所會計員巡遊查帳員點驗材料員書記 生等均屬此目幷照下列各節分配之假如總 會計除稽核欸項外並負現欸出納之責則管 庫員或收支員及其助理員均作為會計處職 員否則須視管庫收支各員隸屬何項機關分 別歸納

E-1-4.

the heads "E-1-2-3" and "E-1-2-4" so far as they pertain to the General Manager's office.

Audit and Accounts-Under this head should be charged (distributed as provided below) the entire cost of the Accounts Department, including outside Audit fees. In the Department are included the Chief Ac- countant and his Assistants, Departmental Accountants, Travelling Auditors, Stock Verifiers, Clerks, &c. Should the Chief Accountant be responsible for cash as well as for audits, the Treasurer or Cashier and subordinates should be considered as members of the Accounts Department, otherwise provision should be

made for the Treasurer and his staff to meet the facts

in the case.

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第一節 (用-1-4-1)薪俸 所有關於會計處之 各種費用與本項第二目第一節相同者均 列入此

第二節(用-1-4-2) 公費 所有關於會計處之 各種費用與本項第二目第二節相同者均 列入此節

第三節(用-1~4-3) 辦公室費用所有關於會 計處之各種費用與本項第二日第三節及 第四節相同者均列入此

第五目(用-1-5)材料處此目應載材料處及路

E-1-4-1. Salaries-Under this head should be charged all expenses similar to those specified under the head“E-I-2-1" so far as they pertain to “ Audit and Accounts ".

E-1-4-2. Allowances-Under this head should be charg- ed all expenses similar to those specified under the head “E-1-2-2" so far as they pertain to “ Audit and Accounts ".

E-1-4-3. Office Expenses-Under this head should be charged all expenses similar to those specified under the heads “E-I-2-3” and “E-1-2-4” so far as they pertain to Audit and Accounts ".

E-1-5. Stores–Under this head should be charged (distributed as provided below) the amounts paid

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