CO129-248 - Public Offices & Others - 1890 — Page 838

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

to the Comptroller and Auditor General and be independent of the Colonial Service with, I believe, effect desirable change,

difficulties more in charge, and will remove which I have myself experienced, and which, in my opinion, I brought to notice when

One drawback in the system that has been in force is that the Post of Auditor General is frequently given, in reward for long service efficiently performed in another department, to a person who has little knowledge of accounts.

The Chief Accountant becomes in such case practically the Auditor General, and the Head of the department has to sign papers put before him by his assistant without only a superficial knowledge of the subject.

Fortunately, I had the advantage of training in accounts in a Merchant's Office when the great Commercial Crisis of 1848 swept away many inefficient firms. The experience which I thus acquired has since proved most useful.

For some time after my first arrival in Hongkong in 1879, I have maintained that if the Colonial Auditor performed the duties of his Office thoroughly and efficiently, there would be time to give proper attention to the Audit Department. At the same time, it did not appear to be efficient work for a separate Auditor.

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to the Comptroller and Auditor General and be independent of the Colonial Service with, I believe, effect desirable change, difficulties more in charge, and will remove which I have myself experienced, and which, in my opinion, I brought to notice when One drawback in the system that has been in force is that the Post of Auditor General is frequently given, in reward for long service efficiently performed in another department, to a person who has little knowledge of accounts. The Chief Accountant becomes in such case practically the Auditor General, and the Head of the department has to sign papers put before him by his assistant without only a superficial knowledge of the subject. Fortunately, I had the advantage of training in accounts in a Merchant's Office when the great Commercial Crisis of 1848 swept away many inefficient firms. The experience which I thus acquired has since proved most useful. For some time after my first arrival in Hongkong in 1879, I have maintained that if the Colonial Auditor performed the duties of his Office thoroughly and efficiently, there would be time to give proper attention to the Audit Department. At the same time, it did not appear to be efficient work for a separate Auditor. Page 12 ... 834 ... 02.1 ... 4
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to the Comptroller and Auditor Coneral and be independent of the Colonial Service with I believe effect disirable change, difficulties mort charge, and will remove which I have myself { experienced, and which, ih I suollut aright, I brought to notice enne 12~ ядо One drawbuch. f in 13 yourns sego the sector which has betterk ben Auditin in force is that the Port of General is frequently given, in recourd for long errvice efficiently performed in another department, to a perso was hus qo Burwhitje of accounts_ Anowledge The Chief [book becomes in such case practically the Anditu Cenirul, and the Mend of the deportment bus to bijn papers put before him by his apistant -tent with only a superficial Anonbly of the subject. 834 hudd Fortunately I had the adventuze truining j in accounts in a Merchant's Office when the great Commercial Crisis of 1848 swept away the prospecto mutil the enfficiently fair The practices. of inveeding in thuit cuncer. experience which I thus auquined has since proved most useful 3o For the time of my first in 1879 arrival in Ringting. Blways 02.1 I have. intained that if the Colonial and efficiently the Sunctiory performed the deities of his Iffice thoroughly kred aus time to give proper attention to the Audit Department. At the sance trive them did it appear to be lana P exfficient work for a leporate Auditin V 4
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to the Comptroller and Auditor Coneral and be independent of the Colonial

Service with I believe effect

disirable change,

difficulties

mort

charge, and will remove

which I have myself

{

experienced, and which, ih

I suollut

aright, I brought to notice enne

12~

ядо

One drawbuch.

f

in 13 yourns sego the sector which has betterk ben

Auditin

in force is that the Port of General is frequently given, in recourd for long errvice efficiently performed in another department, to a perso

was hus qo

Burwhitje of accounts_ Anowledge

The Chief [book becomes in such case

practically the Anditu Cenirul, and the Mend of

the deportment bus to

bijn papers put before him

by

his apistant

-tent with only a superficial

Anonbly of the subject.

834

hudd

Fortunately I had the adventuze

truining

j

in accounts

in a Merchant's Office when the great Commercial Crisis of 1848 swept away the prospecto mutil the enfficiently fair The practices.

of inveeding in thuit cuncer. experience which I thus auquined has since proved most useful

3o

For the time of my first

in 1879 arrival in Ringting.

Blways

02.1

I have.

intained that if the Colonial

and

efficiently

the

Sunctiory performed the deities of his Iffice thoroughly kred aus time to give proper attention to the Audit Department. At the sance trive them did it appear

to be

lana

P

exfficient work for

a leporate

Auditin

V

આ 4

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