739
DRAFT.
once viz: (1) in Lord Knutsford's despatch of the 11th of September 1890 to which reference has just been made, (2) in the Financial Instructions, and (3) quite recently in my despatch No.70 of the 21st of April last.
I trust that it has now been made perfectly clear to the public service of Hong Kong that the Audit of Revenue by the Local Auditor is intended, not to relieve the Treasurer of responsibility, but to secure the performance of his duty, that the Treasurer is responsible for the collection, receipt, and safe keeping of Government money, that if the Auditor finds that the Revenue is being defrauded by the public, it is prima facie evidence of neglect or laxity of duty on the part of the Treasurer, and that if the Treasury Staff ignore financial regulations and embezzle public funds, in course either of receipt or of payment, it is the Treasurer will, unless in exceptional circumstances, be held pecuniarily responsible for the accruing loss.
11. I observe that it is stated in these papers that there is great pressure on the Treasury during the first few
739
DRAFT.
once viz: (1) in Lord Knutsford's des-
patch of the 11th of September 1890 to
which reference has just been made, (2)
in the Financial Instructions, and (3)
quite recently in my despatch No.70 of
the 21st of April last.
I trust that it has now been made
perfectly clear to the public service
of Hong Kong that the Audit of Revenue
by the Local Auditor is intended, not to relieve the Treasurer of responsi-
bility, but to secure the performance
of his duty, that the Treasurer is
responsible for the collection, receipt,
and safe keeping of Government money,
that if the Auditor finds that the
Revenue is being defrauded by the
public, it is prima facie evidence of
neglect or laxity of duty on the part
of the Treasurer, and that if the
Treasury Staff ignore financial regula-
tions and embezzle public funds, in
course either of receipt or of payment,
La
it is the Treasurer will, unless in
exceptional circumstances, be held pecuniarily responsible for the accruing
loss.
11. I observe that it is stated in
these papers that there is great pres-
sure on the Treasury during the first
few
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