41. With respect to what steps should be taken in order as far as possible to prevent the recurrence of defalcations and to ensure their prompt detection if committed, we beg to recommend as follows :
1. The Treasurer should be instructed to see that proper checks are carried out independently of the Audit.
2. Whenever practicable more than one officer should be cognizant of and take part in the receipt of money.
3. Notices should be posted up in the Treasury in English and Chinese to the effect that all monies paid in should be handed directly to the shroff appointed to receive that particular branch of revenue, and that parties paying money to the Treasury should see that they receive a receipt duly signed by the clerk in charge of the branch of revenue and by the Treasurer or chief clerk and chopped or signed by the shroff.
4. All cheques for monies paid in should be to the order of the Treasurer and crossed Hongkong and Shanghai Bank.
5. The following officers in the Treasury should furnish security:-
(a) The Treasurer,
(b) The Chief Clerk and Cashier.
(c) The Clerks in charge of the Crown Rent, Taxes, and other branches of revenue.
(d) The Shroffs.
42. With respect to Crown Rents we recommend that the Treasury Rent Roll should be simplified in order that it may be speedily balanced every 6 months. We suggest that the Rent Roll now in use be closed as soon as possible and balanced either at the end of June next or at the end of the year; that a list of arrears then outstanding should be made out and when passed by the Auditor as agreeing with the Rent Roll should be sent to the Crown Solicitor for collection if necessary.
43. The Treasury Ledger should be so kept as to show the collections for Crown Rents for each separate period of six months.
44. After the 25th June next or at the end of the year the Treasury Rent Roll should be in the form annexed.
SUGGESTED FORM OF RENT ROLL.
45. The Rent Roll from the Land Office should be transmitted to the Treasury within one month from the 25th December and the 25th June respectively, extra assistance being granted to the Land Office if necessary.
46. It should be the duty of the Treasurer personally from time to time to examine the Rent Roll to see whether it is properly kept, that the corrections sent from time to time by the Land Office are duly made, that the dates of payment of sums received are duly written up, and that the columns of sums paid are added up as far as possible in the course of the current six months.
47. At the end of March and September in each year respectively notice should be inserted in the newspapers calling upon all Crown Lessees who have not paid their Crown Rent to do so within one month from the date of the notice. If necessary a second notice should be inserted at the end of April and October informing Crown Lessees that all Crown Rent unpaid by the end of May and November respectively will be recovered judicially.
By these means we are of opinion that the whole, or very nearly the whole, of the Crown Rent would be paid by the end of May and November respectively, the Rent Roll could thus be easily prepared for balancing.
48. On the 25th June and the 25th December the books should be closed so far as all Crown Rent for the preceding six months is concerned, and at the end of the books the result of the balance should be made to appear as follows:
Total amount due as per Land Office Rent Roll... $
Deductions to be made therein.
Additions thereto.....
Total sum to be received.............
Amount paid in shown by Treasury Ledger,
Balance due,
Represented by:-
Here set out the names of the Crown Lessees in arrears as follows:—
Lots. No. of Lot. Name of Lessee. Amount due for first half-year. Date of payment. Amount paid. Amount due second half-year. Date of payment. Amount paid. Remarks.Nume.
Amount due.
When paid.
Amount paid.
Remainder due.
€66
[x]
41. With respect to what steps should be taken in order as far as possible to prevent the recurrence of defalcations and to ensure their prompt detection if committed, we beg to recommend as follows :---
1. The Treasurer should be instructed to see that
out independently of the Audit.
proper
checks are carried
2. Whenever practicable more than one officer should be cognizant of and take
part in the receipt of money.
3. Notices should be posted up in the Treasury in English and Chinese to the effect that all monies paid in should be handed directly to the shroff" ap- pointed to receive that particular branch of revenue, and that parties paying money to the Treasury should see that they receive a receipt duly signed by the clerk in charge of the branch of revenue and by the Treasurer or chief clerk and chopped or signed by the shroff".
4. All cheques for monies paid in should be to the order of the Treasurer and
crossed Hongkong and Shanghai Bank,
5. The following officers in the Treasury should furnish security:-
(a) The Treasurer,
(4) The Chief Clerk and Cashier.
(c) The Clerks in charge of the Crown Rent, Taxes, and other branches
of revenue.
(d) The Shroff's,
42. With respect to Crown Rents we recommend that the Treasury Rent Roll should be simplified in order that it may be speedily balanced every 6 months. suggest that the Rent Roll now in use be closed as soon as possible and balanced either We at the end of June next or at the end of the year; that a list of arrears then outstanding should be made out and when passed by the Auditor as agreeing with the Reut Roll should be sent to the Crown Solicitor for collection if necessary.
43. The Treasury Ledger should be so kept as to shew the collections for Crown Rents for each separate period of six months.
44. After the 25th June next or at the end of the year the Treasury Rent Roll should be in the form annexed.
SUGGESTED FORM OF RENT ROLL.
[xi]
45. The Rent Roll from the Land Office should be transmitted to the Treasury within one month from the 25th December and the 25th June respectively, extra as- sistance being granted to the Land Office if necessary,
46. It should be the duty of the Treasurer personally from time to time to examine the Rent Roll to see whether it is properly kept, that the corrections sent from time to time by the Land Office are duly made, that the dates of payment of sums received are duly written up, and that the columns of sums paid are added up as far as
possible in
the course of the current six months.
47. At the end of March and September in each year respectively notice should be inserted in the newspapers calling upon all Crown Lessees who have not paid their If necessary a Crown Rent to do so within one month from the date of the notice. second notice should be inserted at the end of April and October informing Crown Lessces that all Crown Rent unpaid by the end of May and Novender respectively will be recovered judicially.
By these means we are of opinion that the whole, or very nearly the whole, of the Crown Kent would be paid by the end of May and November respectively, the Rent Roll could thus be easily prepared for balancing.
48. On the 25th June and the 25th December the books should be closed so far as all Crown Rent for the preceding six months is concerned, and at the end of the books the result of the balance should be made to appear as follows:-----
Total amount due as per Land Office Reut Roll. ...$ Deductions to be made therein.
Additions thereto.....
Toral sum to be received.............
Amount paid in shewn by Treasury Ledger,
Balance due,
Represented by:-
www.
.S
Here set out the names of the Crown Lessees in arrears as follows:—
Lots.
No, of
Lot.
Name of Lessee.
Amount ¡due for first half-year.
Date of payment.
Amount paid.
Amount due second half-year.
Date of payment.
Amount paid.
Remarks.
Nume.
Amount due.
When paid.
Amount paid.
Remainder due.
€66
No comments yet.
Private notes are available after approval.