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where the awards made did not conform in all respects with the Royal Warrants. Where any deviation from the rates or conditions prescribed in the Royal Warrants were observed by this Department, the attentio of the Accountant General was drawn to the matter.
60. Certain payments made to members of the Hong Kong Volunteer Defence Corps who "continued açtive hostilities" against the Japanese after the surrender of the Colony on the 25th December, 1941, were inevitably made on evidence which was not susceptible to either verbal or documentary corroboration. Such payments were made on the recommendation of the Commandant, subject to approval by Government. From the point of view of this Department the verification of these payments was not entirely satisfactory, but, in view of the special circumstances, the approval by Government was accepted.
61.
Overpayments. Details of irrecoverable overpayments written off during the financial period under review reported to the Audi t Department are given in Annexure IV to this report.
LOAN EXPENDITURE,
62. On the 1st April, 1947, the Governor signed a Warrant under which authority was conveyed to incur expenditure pending the raising of a loan against an advance account. A schedule accompanying the Warrant set out under items (heads), the provision for "the original estimate of total cost", the "Estimated expenditure up to 31st March, 1947", and the "proposed expenditure in the year 1947/48", but the details of the estimated provision under subheads of the itens (heads) of Loan Expenditure were only given for the year 1947/48. The state- ment setting out the estimated expenditure under items (heads), but not under subheads, was appended to the published Estimates for 1947/48, but notification that the Legislative Council had approved this state- ment of estimated loan expenditure was not published with the notification of approval by the Legislative Council of the general Estimates of the Colony, as referred to in Annexure III to this report.
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63 On the 9th December, 1947, the Colonial Secretary issued "By Command", Secretariat Circular No. 70, to which was attached a revised schedule of Loan Expenditure detailing expenditure approved by Finance Committee under items (heads) and subheads. It was not stated, either in Secretariat Circular No. 70, or the Schedule attached thereto, what financial period or periods the revised schedule covered, but by reference to Secretariat Circular No. 58 of 2nd April, 1947 (which was cancelled by Secretariat Circuler No. 70) it appeared that the revised Schedule made provision, jointly, for the financial period 1946/47 and the year 1947/48. The details of the revised lom expenditure estimates for 1946/47 and for: 1947/48 are not therefore known, either in total, or under itens (heads) and subheads. Nor is it known to what extent, or in what rospects, the schedule attached to the Governor's Warrant, referred to in paragraph 62 of this report, was varied by the revised schedule attached to Secretariat Circular No.70 of 9th December, 1947.
64. The Hong Kong Rehabilitation Loan Ordinance (No.48 of 1947) authorising the raising of the loan and the expenditure to be met by the loan was passed by Legislative Council on 18th December, 1947, but there appears to be no provision in the Ordinance conveying retrospective authority for expenditure incurred prior to the passing of the Ordinance to be met by the Loan,
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