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Department, a European Accountant, Mr. A. J. C. Taylor, was appointed who carried out his duties in a wholly satisfactory manner. In November, 1920, however, Mr. Taylor was transferred to the Public Works Department and Mr. R. J. Leete, then a lieutenant in the Hongkong Singapore Battalion of Royal Garrison Artillery, was appointed in his place, and acted as Accountant until December 26th, 1921, when in
consequence of certain representations made in regard to Mr. Leete's inefficiency I caused Mr. Taylor to be retransferred to the Police Department.
4.
As regards the cash deficiencies I am
satisfied that they are entirely due to Mr. Leete's
incompetence. Money was received from various firms for
private guards supplied and was not paid into the Government
account. Mr. Leete carefully entered each amount known to him to be paid but made no attempt to recover any of the amounts that remained seemingly unpaid. A proper check on
such arrears would have very early discovered the
defalcations. The frauds in connection with the Indian
Family Remittances were effected by Fatteh Mohamed forging
the necessary signatures on the paysheets.
6. As regards the stores paid for and not
received the frauda perpetrated were only possible on
account of a general lack of supervision throughout the Department, but the procedure adopted by Fatteh Mohamed was one that would not easily be detected. It would be ascertained by him that bona fide repairs were being
executed and goods ordered which were actually received;
he would then obtain possession of the original accounta from the firme who executed the orders and passed fictitious accounts for payment. Proper account forms and apparently genuine "chops" were used by these imaginery firma.
6.
It is to be regretted that the Captain
Superintendent