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# Memorandum
4. this out he will be compelled to reside in Kowloon.
The services of a reliable clerk - 3rd Grade $960 to $1,200 must be appointed to assist Mr. Brayn in the branch Audit Office, especially as the latter will frequently be on tour inspecting the Accounts and Stores of the various Sub-Divisions. I would ask that the Secretary of State be informed that the clerk in question is absolutely essential, and sanction should be obtained for his appointment as a permanent measure.
I propose submitting a detailed report at the end of 6 months showing how this system is working.
5. In conclusion I would state that owing to the necessary redistribution of the Staff and work of this Department, the programme of work for the current financial year cannot be carried out in its entirety, by this I mean that certain portions of Audit must necessarily to my great regret be shelved. This will in due course be reported to the Comptroller and Auditor-General.
6. I would add for the information of His Excellency that the Chief Resident Engineer of the Railway informs me that although the appointment of an Examiner of Accounts has been sanctioned some time ago, in order that an intermediate and independent departmental Audit may be carried out by the Railway, before the accounts are furnished to this office for final Audit, the man in question cannot be obtained as reported by the Consulting Engineers. The absence of an intermediate audit necessarily entails much extra work on the present limited Staff in this Office. This was reported by me to the Comptroller and Auditor-General vide paragraph 4 of my letter 5/12 Railway of April 19th, copy of which is attached to the Secretary of State's letter No. 4823 of May 31st.
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