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"without the authentification of these necessary
signatures would be challenged by me.
The clerk in the examination branch
dealing with any particular paylist ticks each
item on the list and on the vouchers in yellow
pencil as he verifies them and initials each
paylist and each voucher and sub-voucher.
When the whole paylist has been checked
and all is found to be correct, the list is
passed to the first defendant (1.e. Tsang On
Wing).
The first defendant impresses a stamp on
the list and gives it a number as a Treasury
voucher and dates it.
He then enters details of the voucher in
his cash book, showing the voucher number, the
name of the individual payees and the amounts
of their cheques.
In the second column of his cash book
the amounts of the cheques are consolidated
giving the total of the payments on the
particular paylist.
The first defendant then makes out the
cheques, tears them out of the cheque book
and attaches them to the paylist. Most
frequently small pins are used, when a large
number of cheques has to be pinned on large
pins are used. There is also attached at the
110
same time an adding machine slip showing the items
and totals on the paylist.
T.
he paylist with the cheques (unsigned)
are then passed to the book-keeping branch
which is in the same room as the examination branch adjoining the main office. There the
clerks enters the amounts in the abstract of
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