of Hong Kong Island, Kowloon and the New Territories districts. Proposals for increases have been submitted to Government for consideration.
The view is now examining the requirements of the Marin Sistrict and will, in due course, proceed to review the remainder of the Force.
The results obtained so far indicate that a major increase in the Force establishment will be required over the next five years.
Internal Audit
The Internal Audit Section reports direct to the Police
Civil Secretary. During the year the section carried out procedural audits of 75 District and Headquarters forma- tions, and as a result was able to confirm that the system of internal control is functioning properly, and that financial policies and procedures established by management con- tinue to be complied with at all levels.
Additionally, in accordance with current thinking on the role of internal audit, the section undertook a number of reviews of particular accounting procedures. These included those applying to bail monies, identified during routine audits, requiring special attention.
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