Books
Clerical
Work. See Mr.
185 (28)
252. The financial question has in part been dealt with under other headings, such as Accounts, Disinfectants, &c. But there is throughout the Department a general want of system and proper supervision, which would not be permissible in an ordinary business firm, and which must lead to undue waste and extravagance.
253. The Estimates as now framed are drawn up by the Administrative Head of the Sanitary Department in consultation with the Medical Officer of Health. It is claimed that be alone is responsible under the terms of Ordinance 23 of 1903 for this work. And the Senior Officials of the Departinent have all stated in evidence that if the Board as a body has been consulted with regard to the Estimates, this is only as a matter of courtesy, and not that they have a right to be so consulted.
254. On two recent occasions the Board one year was asked to pass the Estimates extending over many pages and amounting to some $400,000, at a minute's notice, and without any time being given for their consideration. The next year even the form of submitting the Estimates to the Board was dispensed with,
255. The Estimates of the Sanitary Department form a very important item in the Colonial Budget, and as such it is fitting that the Sanitary Board should have full opportunity of considering and discussing them before submitting them. to Your Excellency.
256. Under existing conditions, it would appear that the rate payers though directly represented on the Sanitary Board have no more control over the expenditure of the Sanitary Department than the ordinary tax payer has over the expenditure of any Government Department, that is to say that the sole opportunity- offered for discussing the Estimates is when the Budget is presented to the Legislative Council. This right of control so far as the Sanitary Department is concerned, formerly possessed, has been taken away by the passing of the Ordinance 23 of 1903.
257. Nearly half a million dollars per annum are expended by the Sanitary Accounts and Department, yet no proper books are kept in the Department of this vast expenditure. There is neither a journal nor ledger and the so called cash book is Woodcock's merely an apology for the name, and for all practical purposes is merely a replica of the Bank pass book. The smallest firm in Hongkong could not conduct its business satisfactorily with such books, and it is probable that many individuals keep much better records of their own private affairs.
evidence. Pages 1817, 1818, 1819, 1820 and 1822.
Page 251.
Page 1821 and 1822.
Page 1729.
Jo Man Kai's statement.
For instance, the stock
258. It is true that there are a few auxiliary books. keeper keeps a stock book and the Secretary keeps a delivery order book, but as there is no check on these, such as would be the case if a proper journal and ledger were kept, they are almost valueless as a protection against abuses.
259. As regards the stock books kept at the District Offices, the Secretary said: As a matter of fact I have never seen these accounts (stock books). When "I want any information. I have always had it, therefore as far as I know, the "store accounts are kept ".
260. It would be impossible without turning up files of old papers, vouchers and delivery order counterfoils (which are easily lost or destroyed) for an auditor to know what sums of money were owing to or by the Sanitary Deparment.
261. All the correspondence of the Department, unless marked confidential, has been first opened and read by a Chinese clerk, before being passed on to the Secretary. Another Chinese clerk has been in the habit of translating contractors' accounts and rendering their bills for them to the Department in English. The possibility of abuses under such a system is obvious.
262. Further, the same clerk has been in co-partnership with one Au Sur SHANG carrying on business under the name of the MAN HING. The MAN HING shop was started with the sole object of obtaining the Sanitary Department contracts and did obtain the small stores contract. The small stores contract was formerly Lo Man Kai's held by LUI CHI. AS LUI CHI would not allow Lo MAN KAI a share of the business,
Page 1313. Ho Tsoi's statement.
Page 443.
statement,
Page 1313.
the latter arranged a partnership with Au Sur SHANG and obtained the contract. Subsequently $200 or $800 was paid by this partnership trading as the MAN HING