No:25/52

Copy.

Audit Office,

Hong Kongo

220 CO

1578

6th December, 1910 JAN ||

22489/91 D.No:13/92 & .D.90/93 You. Zubat

Sir,

I have the honour to inform you that I have made representations to the Government for the necessity of an Examining Branch in the Treasury; my suggestions have so far not met with success as an Examining Branch is, I am informed, not considered necessary in such a small Colony.

2. I am enclosing for your information, cupies of

10/92

the Govr's des- Colonial Office Despatches Nos:13 of 21-1-1892, 70 of

h to 0.0.135/92

Theraveth)

Gr. 9866/92

··21989/91

4. 24660/92 21989/91

21-4-1893 and a copy of a despatch from the Governor to the Colonial Office No:135 of 11-4-1892.

In reading the despatches from the Secretary of State to this Government I have come to the conclusion that, not only is the Secretary of State unaware that an Examining Branch is non-existent in the Treasury, but is under the impression that one has existed since Colonial Office Des- patch No:13 to this Government 21-1-1892. In drawing this conclusion, I read that the "system" quoted in paragraph 2 of C.0.Despatch 70 of 21-4-93 refers to the instructions in C.0.Despatch 21-1-1892.

4. In the Expenditure Accounts for 1910 which I have undermination, many charges against incorrect votes have been made, expenditure charged to votes which had been exhausted and other irregularities of a similar nature which, if the vouchers had received the proper checking and scrutiny by the Treasury, would never have been made.

THE DIRECTOR OF COLONIAL AUDIT.

I have,

etc.,

(Sd.)

H.R.PHELIPS.

Local Auditor,

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