Resident Engineer as a Chief Agent.
3.
Accounts. I think that the numerous difficulties between the Local Auditor and the Chief Resident Engineer would be greatly lessened if the principles I have hurriedly recapitulated were thoroughly grasped. It appears to me that the Railway Accounting Work which at present detains the Chief Resident Engineer (who is the expert responsible to this Government for the control of technical work) all day long and almost every day in his office would be greatly lightened. He would have more time to supervise the technical work on the spot, and to see that strict economy is being practised by his subordinate Officers.
I have already said all the essential things in this minute, both in my notes on the Kowloon-Canton Railway Meeting of 10th September, 1907, and in my Inspection Notes, but I think it well to state them again. Please have a typed copy made. I shall be glad to have any observations which the Local Auditor or the Chief Resident Engineer may desire to submit on the principles, and consequential directions herein contained.
The C.S.O. deals with Audit of Railway
15th September, 1907.
(sd.) F.D.Lugard.