CO129-629-4 Commerce and Industry Department- supplies branch. Includes a statement of accounts for May 1946-March 1950-... 1-11-1951 - 31-1-1952 — Page 42

LOWE, BINGHAM & MATTHEWS, HONG KONG

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VOTE HEAD EXPENDITURE OF THE DEPARTMENT

1946/47 $ 768,359.49 Credited to the 1948/49 Budget

1947/48

1,017,920.95

#1

1949/50

體

1948/49

1949/50

1,097,059.40

#

11

1950/51

#

1,168,638.80

#

#

1950/51

#?

40

On instructions from the Financial Secretary the

whole of the Vote Head Expenditures was refunded to the

Budget in the years indicated above. In the 1948/49 An-

nual Report of the Accountant General, the $768,359.49

was shown under Appendix 5 "Statement of Revenue Refunded",

Head 5 "Fees of Court or Office", "Payment for Specific

purposes and reimbursements in aid", (d), "Sales, Supplies

Trade and Industry Department's Importations", together

with a note indicating that the accounts were not yet com-

pleted and further sums would accrue to revenue for subse-

quent years.

The sums were arbitrarily allocated and budgeted

for on the basis of the direct salaries paid to the staffs

of the various sections of the Department. Attention might

be drawn to the fact that, besides including the cost of

the Price Control Administration, the items cover the cost

of many departmental activities which are of a Government

administrative nature and not connected with the trading

activities of the Department. It would also appear from

explanations given by various members of the staff that

only a minor portion of the amounts is applicable to trad-

ing, though it would be impossible to give any reliable

basis of division due to the multifarious duties of the

individuals concerned.

During the year 1946/47 High Cost of Living

Allowance was also paid to the staff and charged to Head

17 "Miscellaneous Services", Subhead 27 "High Cost of Liv-