ure to record the same in
your office
and to
ascertain that all Public monies are
brought to the credit of the Public.
July
I consider that each Department under Government, if called upon to render me copies of these orders and Regulations for the purpose, should send them in within six months' time but
3. of the accounts of the Collectors of Revenue - the Rent Rolls - the Records of Assessment and Tax - and their Day Books. This would include the Collectors' accounts at a distance of 8 miles: Tai-check-chiu and hereafter when the Registration Ordinance is passed at Shuck Pai Wan and elsewhere. I should myself also examine these accounts at uncertain times so as to ensure a proper examination of them by the Clerk and that they are duly recorded in my office.
would be able, not before, but that in the case of the Land Office, they could not be rendered at all, inasmuch as that Department has never received Instructions from home of any kind and in support of this view, I enclose a letter from the Acting Surveyor General, Mr. Cleverly, marked A. It is a most important part of the Auditor's duty to ascertain that all Public Monies are duly brought to the credit of the Public. I propose therefore devoting the services of one Clerk entirely to the examination
A I think upon the Accountants. Art. No. 5.
"In the examination of the accounts of the Collectors of Revenue, you will refer to the Rent Rolls or other records of Receipts or Pay, and call for such further documents as you may think necessary to substantiate the entries in the Collectors' Accounts, and to verify the amount of arrears remaining uncollected at the end of the year, under each separate head of Revenue and should any difficulties be made to the production