313
seems to me that this safeguard is all that a Head of Department can expect.
The Treasurer is then responsible for paying only upon duly certified vouchers, and for proper classification of the itemo according to the Appropriation orde
he can obtain the
Here
again, covering authority of the Err=
on any point of doubt. The rouchers (which now go to the ColSecretan's Audit Branch) could henceforth so straight off to Somerset House, Either direct, or through the local auditor,
Si Ryan may think best.
The delay
д
mee months in the receipt of queries (as compared with me delay of
OC
weeks or mouths
now) will not be a serions
difficulty.
α
Audit queries
more matters of principle
Mas actual errors in payment.
and we ought not to encourage
the notion that it is
the
important part of Audit function
to detect such obvious errois
as
overcharges and inaccur-
which
•acies" in payments
it is the business of the Heads of Departments to prevent. If mey exist, the Audit reveals them, but they ought not to exist more than very
exceptionally.
The Honghong and it is now done by I clerks, costing in all, $5400, (wich
a messenger
a
& coolie printer), under the ColSec". & Asst Collec". local auditor would not need more than $3000, as most, with one click at $1320. Me balance would cover
passages, and leave something to be set off against the cool of the
Somerset House audit, which, for an expenditure of
I place roughly
300.000
a year,