816
On 10th January 1999, there was a significant issue regarding the management of certain funds.
The Collector at Tai Po was found to be involved in a case of embezzlement, and it was discovered that there were several lapses in the supervision and management of the accounts.
In regard to the refunds of overpayments, you should have sent back to the Treasury the amounts unpaid after a reasonable time had elapsed.
You ought to refer to the personal instructions issued to yourself after the occasion of the defalcations by Ip Wai Lam last year.
In regard to the absence of the shroff Ng Fung Fu from Tai Po without leave, you apparently omitted to enquire into the matter immediately or urgently.
The plea of following previous practice cannot be entertained; it is the duty of every officer to bring his intelligence to bear on any system which he has to carry out.
You apparently admit that you did not check the accounts or see that instructions were carried out after January last: this really covers the whole case as the embezzlements may be considered to have begun late in February.
No question has been raised as regards the position you were in when you first took over the duties of Collector at Tai Po, but it was believed that, after the occurrences of last year, you were in a position to thoroughly realise your responsibility.
No alleged dereliction of duty on the part of other Officers of the Government can be held to carry any weight in explanation.
Every credit has been given for the prompt collection of the greater portion of the Crown Rent up to January last, but such cannot excuse your subsequent negligence in supervision, which consists, as a rule, in something more than simply issuing instructions to subordinates.
As the money has been recovered from the surety...
Page 816
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On inspection, it was found that there were discrepancies in the accounts.
...
It appears that there were several issues with the management of the funds.
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these fees.
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replaced with proper content
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