COPY.
The Auditor, Hong Kong, to D.C.A.
No: 83/43.
Sir,
4th July, 1934.
I have the honour to report more fully
on the embezzlement of Public Funds referred to
in paragraph 58 of Mr. Dallin's report for 1932.
2. The total sum embezzled was $9,052, made
up as follows :
(a) Expenditure charged in the
Treasury accounts but not actually disbursed by the defaulting officer.
(b) Revenue received for which no receipt was given, including collections
on the day of the clerk's absconding.
(c) Deposits by Licensees of
$4,892
360
Public Motor Cars
3,800
$9,052
3. With regard to (a) it was found during the
consequent enquiry that this had been made possible
by the Accountant allowing the Shroff, who was the
actual paying clerk, to be in temporary possession
of larger sums of money than either his position
or his security warranted. The Accountant and his
assistant have been made by the Secretary of State
financially responsible for a portion of the loss.
I may say that this department made a surprise
check of the Accountant's Imprest Balance about a
month before the embezzlement and the balance
was correct.
Furthermore,
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