Another objection to
3.
pre-Audit,
of
which I have had
practical illustration, is that
Heads
of
Departments sometimes
conceive that they incur
210
responsibility
in preparing their
monthly abstracts, as errors
ought
to be detected by the Audit
Department before payment.
no doubt, but the
detection of errors
subsequent
instead
of
the
previous
will not relieve
the Heads of Department from responsibility of payments made
on abstracts which they have signed
44.
Sir Penrose
Julyan
when
in Mauritius, expressed to me
a strong opinion
of the uselessness
of
the
pre-Audit of
accounts
when there was
a proper post-audit, fully concurring with him on this point, and
believing that the practice is
an obsolete one, I would ask
for the Governor's sanction
to
discontinue the pre-audit
of
accounts (which
is made in Cyprus) and substitute in its place a post-
audit, which will be made during
the month immediately following the payments, and will be more thorough, not having to be performed in a
hurry