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over to the approved applicant in return for the prescribed fee.
This is quite simple accounting but it is essential to the
proper functioning of immigration control.
In spite of this, however, no effort was made to consult
me, as chief Accounting Officer to the Government, when the
organization of the Immigration Office was under discussion. Nor
were the proposals in the report of Mr. Middlebrook, dated 21st
August, 1940, ever referred to me either for comment or for my
information. It was not until the morning of Saturday 8th March,
1941, that I so much as saw a copy of that report and its
proposals for the organization of the department. Such brief
perusal as I have been able to make in the past few days reveals
that the question of the organization of these fundamentally
essential records is not so much as mentioned in the report.
fact reference which might in any way be construed as being
directed towards accounts is on pp. 30 and 31 where it is stated
that "The Head Office will be responsible for .....(7) Financial
arrangements of the Department."
In
Colonial Regulations framed by the Secretary of State for
the Colonies and incorporated in the General Orders of the
Hong Kong Civil Service lay down certain basic principles regarding
colonial finances and accounts. These principles are sufficiently
wide to allow of departmental details being made to conform to
departmental organization provided that adequate safeguards against
irregularities are provided. The principles laid down in these
Colonial Regulations are, briefly :
(a) An official receipt must be issued in respect of all
monies received.
(b) All monies received must be promptly brought to account
in a Cash Book.
(c) All monies received must be paid over in full to the
Colonial Treasury.
(d) Payments on behalf of the Department must be made by the
Treasury,
after the Accountant General has satisfied himself that the amount is in order and duly authorised b warrant under the hand of His Excellency the Governor.