XN000022-1994-05-04 — Page 35

WEDNESDAY, MAY 4, 1994

MR TSANG SAID THE

20

HAD

ITS

GOVERNMENT

PRODUCED ACCRUAL-BASED ACCOUNTS IN ADDITION TO THE CASH-BASED ACCOUNTS IN RECOGNITION OF RELEVANCE FOR CERTAIN QUASI-COMMERCIAL GOVERNMENT OPERATIONS.

"ALSO,

THESE INCLUDE WATER SUPPLIES, THE AIRPORT AND THE POST OFFICE.

SUCH AS GOVERNMENT SERVICES OPERATED AS TRADING FUNDS, THE RECENTLY ESTABLISHED LAND AND COMPANIES REGISTRY TRADING FUNDS ARE REQUIRED, UNDER THE TRADING FUND ORDINANCE, TO PREPARE FULL BASED ACCOUNTS IN ACCORDANCE

ACCEPTED WITH GENERALLY PRINCIPLES," HE SAID.

ACCRUAL- ACCOUNTING

A WORKING GROUP TO REVIEW FINANCIAL REPORTING ARRANGEMENTS BEEN ESTABLISHED BY THE DIRECTOR OF ACCOUNTING SERVICES LAST YEAR.

COMPRISING ACCOUNTING PROFESSION BOTH FROM AND FROM PRIVATE SECTOR, THE WORKING GROUP CONCLUDES THAT:

WITHIN

HAD

GOVERNMENT

ACTIVITIES AND SECTOR TO THE

* AS GOVERNMENT IS UNIQUE IN ITS OBJECTIVES,

FINANCING, IT IS INAPPROPRIATE TO ASSUME THAT PRIVATE FINANCIAL REPORTING MODEL MUST BE FULLY APPLICABLE GOVERNMENT;

UNDER THE

THE PAYMENTS MADE BY THE GOVERNMENT ARE LIMITED PUBLIC FINANCE ORDINANCE AND THE APPROPRIATION ORDINANCE, THE GOVERNMENT'S PUBLISHED ACCOUNTS ARE PREPARED

BASIS SO AS TO DEMONSTRATE ON A CASH STATUTORY ACCOUNTABILITY; AND

* THE GOVERNMENT SHOULD

ESSENTIALLY

AND DISCHARGE

THIS

PREPARE ON AN

EXPERIMENTAL COST (ON AN

BASIS, ACCRUAL

VIEW TO FORMING A

SUPPLEMENTARY ACCOUNTS SHOWING THE FULL BASIS) OF SELECTED ACTIVITIES WITH A JUDGMENT ON THE MERITS (AND COSTS) OF PROVIDING FINANCIAL INFORMATION ABOUT GOVERNMENT ACTIVITIES AS A WHOLE.

SUCH

257 DETENTION ORDERS ISSUED FOR ILLEGAL IMMIGRANT MOTHERS

*

OF REMOVAL

A TOTAL OF 257 DETENTION ORDERS AFTER THE SERVING ORDERS IN RESPECT OF ILLEGAL IMMIGRANT MOTHERS AND YOUNG CHILDREN FROM CHINA WERE ISSUED IN 1993/94.

THE FIGURE WAS RELEASED BY THE SECRETARY FOR SECURITY, ALISTAIR ASPREY, IN

THE WRITTEN REPLY TO A QUESTION BY HIS CHRISTINE LOH IN THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).

MR

HON

SHORTEST

THE

THE AVERAGE PERIOD OF DETENTION WAS A FEW DAYS. PERIOD OF DETENTION WAS ONE DAY, AND THE LONGEST TWO WEEKS.

ILLEGAL IMMIGRANT MOTHERS AND

FI

HE SAID.

MOST "HOWEVER, RELEASED ON RECOGNISANCE,

CHILDREN ARE

/IN 1993/94,