The Audit Office in Sungting,

when I left the Colony, included clerks the five seniors of them were I think a few years older than myself. The time for myself cannot therefore be for distant future.

Their active... myards the Senior (Mr. Silver) was satisfactory who discharged in a satisfactory manner the duties which he had been instructed to perform. I spoke with Mr. Stewart the question how he should be replaced in event of his retirement, and we came to no satisfactory conclusion, as there appeared to be no one in the service whose training qualified him to succeed Mr. Silver.

The second clerk's whole time was occupied in Ruing the Books, The Colony (Ledger etc.) GR1178/1922/32(III)01/836. This is no part of the duty of the Audit Office and should be transferred to the Treasurer. In 1879 I wished to make this change but found difficulties in the way and refrained from it.

I am inclined to think that an Officer of the Comptroller and Auditor General's department appointed as Auditor for the Straits Settlements and Hongkong, could be able to supervise the whole of the Audit work of these two Colonies, if he resided at Singapore and paid a fortnight each of 10 days to Hongkong. The voyage between the two places only occupies six days.

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