I have the honour to state for Your Excellency's information that the Secretary of State's Circular despatch of the 18th of September, 1888,
says,
"the present officers of the Colonial Audit Department would cease to be connected with the Colonial Establishment and would become responsible to the Comptroller and Auditor General under whose directions they would in future act."
Colonial Office Despatch 127 of 8th February, 1890, says, "It should moreover be understood that although Mr Nicolle is appointed by the Comptroller and Auditor General to whom he will report and from whom he will receive instructions,"
I am therefore of opinion that, apart from the regulations recently issued by direct instructions from the Secretary of State with respect to ... as far as ... is concerned, Colonial Office Regulation No 252 is superseded.
I may add that in Cyprus, where I was stationed when the scheme for Audit of Colonial Accounts was under discussion and where it was proposed to introduce the system now in force in Hongkong, the Secretary of State said that all reports from the Local Auditor will be addressed by him direct to the Comptroller and Auditor General.
I have &c.
Sd. A. C. Nicolle, Local Auditor.