120
CAPTAIN BASIL REGINALD HAILFON ZAYLOR
HARJOUR KASTER, R. R.
r. Lenfestey is 2nd cl.rk and in charge of Junk office
and is deputed to sign receipts for Junk and Boat licences and
permits.
The absconding Shroff kept a collection book for Boat
licences. r. Lenfestey was the officer who ought to have seen
that entry of payment was made in this book before a receipt
was signed but he did not do so.
It would ave led to a great deal of confusion to have
put the entries hi gledy piggledy from 17 different books of
audit numbered forms in the order in which they were issued; hen
you wished to compare them afterwards with the counterfoils it
would be very difficult. Under the present system Kr. Lenfestey
has 17 Cash books to comply with the Financial Instruction, now.
Tr. Tenfestey was ever instructed to keep suck a book
because he ought to have known that he ought to.
I knew that he did not keep a Casi. book; but only the Shroffs' books vidch would not enable him to carry out strictly
the financial instruction (315 (3)) without te confusion re-
ferred to above.
letter,
I was aware that the rule was not carried out to the
If it had been carried out such a fraud as this coul
not have occurred.
I as under the impression tat r. Lenfestey was
neeing that the sums for which he signed receipts vere duly
entered in the Surffs collection books not necessarily at the
time he signed te receipts but on the same day within a reason-
able time. The Shroffs collection books were written up at noon
and at four.
Dr. CHAT QUI is tue verson who ought to check the
accounts of the Junk office and the check which he gave up in