1976-1977 — Page 21

(b)

(c)

(a)

(e)

to provide accounting services to Offices, either directly or through individual accounting service units in departmental Offices;

to act as a clearing house for all departmental expenditure payments, with the exception of the Waterworks, with is a sub-accounting Office;

to exercise financial control over the Fublic Works Department estimates of revenue, expenditure and receipts appropriated-in-aid, and funds voted for commitments under the Defence Costs Agreement;

to ensure, by a financial inspection of audited accounts, that P.W.D. contractors have adequate resources to fulfill their contractual obligations; and

(f) to formulate, in consultation with all Offices, the

Department's five-year forecast and annual estimates of revenue, expenditure and receipts appropriated-in-aid, for both civil and military works.

Staff

2.09 The overall position of accounting staff within Headquarters and the Offices of the Public Works Department showed little change in comparison with last year and the staff difficulties referred to at that time still persist. However, the post of Senior Treasury Accountant in the Electrical and Mechanical Office, which has remained vacant for several years, is to be filled in June, 1977. As in previous years, the Director of Accounting Services was unable to fill all existing approved posts.

2.10

In view of the improvement in the financial situation in 1976/77, and prompted by recent criticisms by unofficial members of the Legislative Council of the level of under-spending by the Department on Public Works Non-Recurrent projects for the past two years and the suggestion that the performance of the Department be closely monitored, a request is being put up to the Finance Branch for improving and increasing the accounting grade staff within the Offices of the Department, and this has the backing of the Director of Accounting Services. It has long been felt that the Department, as one of the largest and most complex within Government and one which is responsible for spending more than one-quarter of the Government's annual budgetted expenditure, has (with the sole exception of the Waterworks Office) been sadly under-provided with qualified accountants and accounting grade staff necessary to maintain and improve the quality of accounting and management services which Offices of the Department need and deserve. Several attempts have been made in the past to improve this situation without success, due mainly to the inability of the Director of Accounting Services to provide the necessary staff. However, the

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