TNAG-1415-FCO40-1896-Public-finance-in-Hong-Kong-1985 — Page 75

251. The main stock of stamps, both postage and revenue, shall be kept in the safe or strong room appointed for that purpose.

252. Boards of Survey, to be held after the close of business on the last business day of each year, or before the commencement of business on the first day of the new year, shall be appointed by the Governor to examine the Treasury cash bank balances, and stamps, both at headquarters and as far as practicable at the out-stations. Boards shall also be appointed from time to time to hold surprise surveys of the cash and stamps in the custody of the Accountant General, and his sub-accountants.

J. Accounts and Book-keeping

253. Full accounts shall be kept by the Accountant General in accordance with instructions published on the authority of the Governor. The instructions shall provide for:

(1) the books of accounts to be kept by the Accountant General;

(2) the rendering of accounts for audit;

(3) the minimum period for which account books and records shall be kept, and the authority under which they shall be destroyed; and

(4) such other matters as the Governor may decide to include.

K. Audit

254. The Accountant General shall render his accounts for audit monthly, in the prescribed form, as soon as possible after the close of the month to which they relate.

255. Copies of the reports of all Boards of Survey on the various Treasury Chests, together with a certificate, signed by the manager of the bank, of the bank balance at the time of the survey, shall be forwarded to the Director of Audit.

256. As soon as possible after the expiration of each financial year, the Accountant General shall furnish the following statements for audit:

(a) An Annual Abstract Account of receipts and payments showing under the several heads the totals of the receipts and payments in the year, together with the balances at the beginning and end of the period. The Abstract Account shall include only sums which have actually been received or paid within the period of the account.

(b) A Statement of the Assets and Liabilities of the Territory at the close of the year.

All copies of these statements shall be signed by the Accountant General and they will be accompanied by the other annual returns listed in Regu- lation 285.

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