CO129-623-9 Estimates of Expenditure- includes a report for the year ending March 1952 1-2-1951 - 30-11-1951 — Page 131

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of fish fry have increased during the year and costs have also risen. The sub-head for agricultural services is a new item to cover the sales of vaccines, fertiliser, seeds etc., to farmers. During 1950 it was decided that agricultural stations should, in future, be maintained by the department from its own labour resources and a new provision of $7,500 is included for such maintenance charges. A small amount of $500 is also included for the first time to cover entertainment expenses of bona fide visitors, chiefly farmers, to demonstrations and displays at the new agricultural stations. The Gardens section has taken over responsibility for the maintenance of the grounds at Kai Tak Airport and provision of $25,000 has been included for this commitment. There are a number of minor changes under other sub-heads, the most important of which is an extra $7,000 for travelling expenses consequent on the increased activities of all branches of the new department!

Provision of $60,000 is made under Special Expenditure for final items of capital expenditure required by new agricultural and field stations and a similar amount for the continuation of the pilot scheme for the manufacture of compost. The sum of $25,000 will, it is hoped, complete the post-war scheme for the restora- tion of Government grounds. The replacement of some departmental vehicles is necessary during 1951 and provision of $23,500 is made for them. A small amount of

8,000 is needed to replace flower pots used by the Gardens section.

Head 3. Audit Department,

Estimate 1951/52.

Revised Estimate 1950/51.

Approved Estimate 1950/51.

$283,487

264,741

247,023

212,769

Actual Expenditure 1949/50.

The inability of the existing staff to cope with the increased auditing work arising from the expansion of Government activities since the war and the consequent increasing accumulation of arrears caused some concern in 1950. It was consequently decided that the establishment of Auditors should be increased from three to four posts. Unfortunately there was an acute shortage of qualified officers in the Colonial Audit Service and it was eventually agreed to accept the transfer of a Senior Auditor to this Colony. This post is regarded as super- numerary and held against a vacancy for an Auditor. is intended that at some convenient future date the post

It of Senior Auditor should be down-graded to that of Auditor.

At the request of the Director of Audit a number of clerical posts have been regraded into closed cadres dealing with audit matters. The salary scales are the same and the only increase in expenditure is in respect of increments which would have been granted in any case in the former grades. In addition an extra post of Auditor has been