CO129-519-1 Estimates for 1930 5-9-1929 - 14-11-1929 — Page 65

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HONG KONG LEGISLATIVE COUNCIL.

Again, until a few years ago, each department showed its own expenditure in a comprehensive form, that is, all expenditure ap- pertaining to any one department was shown under that depart- ment. In the Estimates of the last two or three years this has not been the case. For example, if we turn to the first department under Estimates of Expenditure-the Colonial Secretary's Office--we find that the salaries of the Assistant Colonial Secretaries and of the junior clerks are not given under that head but are placed under "Cadet Service," "Senior Clerical and Accounting Staff,” and "Junior Clerical Service." This means that if one desires to find the total expenditure of a given department one has to look up no fewer than four different heads and two appendices, before one can arrive at the result.

We remember that when the 1926 Estimates were introduced, His Excellency Sir Edward Stubbs gave explanations for grouping all clerks under one head (see page 80 of Hansard 1925); but the unofficial members, not being quite enamoured of the innovation, expressed the following views (to be found on page 91 of the same Hansard) through their spokesman the late Hon. Mr. P. H. Holyoak: "We note for the first time that all junior clerks now come under the definite heading of Junior Clerical Service. Whilst appreciating the explanation that this has been done for the sake of economy in time and labour, we are not fully satisfied that it is not prefer- able to debit these salaries to the various departments concerned, so that we may arrive at definite knowledge of the cost of running each department."

The Government and the public have had four years practical experience of this change, and in our view the result justifies the doubt entertained by the unofficial members at the time. We res- pectfully submit that for the reason we have given, public interests would be better served by a reversion to the old system of grouping all expenditure under each department concerned, even were a little more time and labour entailed thereby.

The Hon. Colonial Secretary, in his speech introducing the Estimates now before us, said that "the notes in the draft Estimates will afford members of the Council much information on points of detail."

The notes are very scanty, and in some departments are almost entirely absent. Reference to the Estimates of the Sanitary Depart- ment and the Public Works Department will bear out my statement. It is true that some notes are given in the "Abstract," but in order to facilitate reference such notes-and they should be fuller than they are in many cases-should also be shown in the body of the Estimates. If they are considered unnecessary as foot-notes in the Estimates, then they should not be given in some departments such as the Botanical and Forestry Department which rightly furnishes notes for every item showing a difference, however small.

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