CO129-210 - Governor Sir Bowen - 1883 [6-7] — Page 121

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All AI Reviewed

Another objection to

3.

pre-Audit,

of

which I have had

practical illustration, is that

Heads

of

Departments sometimes

conceive that they incur

210

responsibility

in preparing their

monthly abstracts, as errors

ought

to be detected by the Audit

Department before payment.

no doubt, but the

detection of errors

subsequent

instead

of

the

previous

will not relieve

the Heads of Department from responsibility of payments made

on abstracts which they have signed

44.

Sir Penrose

Julyan

when

in Mauritius, expressed to me

a strong opinion

of the uselessness

of

the

pre-Audit of

accounts

when there was

a proper post-audit, fully concurring with him on this point, and

believing that the practice is

an obsolete one, I would ask

for the Governor's sanction

to

discontinue the pre-audit

of

accounts (which

is made in Cyprus) and substitute in its place a post-

audit, which will be made during

the month immediately following the payments, and will be more thorough, not having to be performed in a

hurry

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Another objection to 3. pre-Audit, of which I have had practical illustration, is that Heads of Departments sometimes conceive that they incur 210 responsibility in preparing their monthly abstracts, as errors ought to be detected by the Audit Department before payment. no doubt, but the detection of errors subsequent instead of the previous will not relieve the Heads of Department from responsibility of payments made on abstracts which they have signed 44. Sir Penrose Julyan when in Mauritius, expressed to me a strong opinion of the uselessness of the pre-Audit of accounts when there was a proper post-audit, fully concurring with him on this point, and believing that the practice is an obsolete one, I would ask for the Governor's sanction to discontinue the pre-audit of accounts (which is made in Cyprus) and substitute in its place a post- audit, which will be made during the month immediately following the payments, and will be more thorough, not having to be performed in a hurry
Baseline (Original)
Another objection to 3. pre. Audit, of which I have had practical illustration, is that Heads o Departments sometimes Conceive that they incur 210 responsibility in preparing their monthly abstracts, as errorsought C So to be detected by the Antit Department before payment. a they ought, ubsequent instead no doubt, but the detection of errors of the e previous will not relieve the Heads of Department from responsibility of payments made on abetracts which they have signed 44. Sir Peurose Eulyan when in Mauritius, expressed to me Wurst bre wh a strong opinion uselessness f the accouts ad to 120 the pre Audit of when there was proper post-audit, tully concurring with him on this point, and believing that the practice is aw absolete one, I would ask int my the Governor's sanction to discontine the pre audit wvao нов to of accounts (which made in Cyprus) and substitute in its places post. audit, which will be made during the mouth immediately following the payments, and will be more thorough, not having to be performed in a furru
2026-05-23 09:26:29 · Baseline
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Another objection to

3.

pre. Audit,

of

which I have had

practical illustration, is that

Heads

o

Departments sometimes

Conceive that they incur

210

responsibility

in preparing their

monthly abstracts, as errorsought

C

So

to be detected by the Antit

Department before payment. a

they ought,

ubsequent instead

no doubt, but the

detection of errors

of

the

e previous

will not relieve

the Heads of Department from responsibility of payments made

on abetracts which they have signed

44.

Sir Peurose

Eulyan

when

in Mauritius, expressed to me

Wurst bre

wh

a strong opinion

uselessness

f

the

accouts

ad

to

120

the

pre Audit of

when there was

proper post-audit, tully concurring with him on this point, and

believing that the practice is

aw absolete one, I would ask

int my the Governor's sanction

to

discontine the pre audit

wvao

нов

to

of

accounts (which

made in Cyprus) and substitute in its places post.

audit, which will be made during

the mouth immediately following the payments, and will be more thorough, not having to be performed in a

furru

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