CO129-356 - Governor Sir Lugard - 1909 [4-6] — Page 322

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All AI Reviewed
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321

4.

I desire to say at the outset that I am in entire accord with the principle enunciated by the Committee that "the members of the Audit Department should continue to be appointed by, and remain under the control of the Comptroller and Auditor-General". The advantages which this Colony derives from having its audit under the general supervision of so high an authority as well as from the independence and continuity which the system affords, can hardly be gainsaid. The question is therefore confined to the comparative merits of Home or Local examination of Expenditure Accounts.

5.

The objections to a Home audit of expenditure may be summarised as follows: (1) unavoidable ignorance of local conditions (ii) delay (iii) duplication and increase of labour. I will deal with these three heads seriatim.

6.

Ignorance of local conditions.

(a). Personal Emoluments. With the exception of the verification of signatures and more especially of those in foreign languages, no very serious exception can be taken to the Home audit of salary accounts, which are uniform in character and subject to fixed rules.

(b).

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1 1. 321 4. I desire to say at the outset that I am in entire accord with the principle enunciated by the Committee that "the members of the Audit Department should continue to be appointed by, and remain under the control of the Comptroller and Auditor-General". The advantages which this Colony derives from having its audit under the general supervision of so high an authority as well as from the independence and continuity which the system affords, can hardly be gainsaid. The question is therefore confined to the comparative merits of Home or Local examination of Expenditure Accounts. 5. The objections to a Home audit of expenditure may be summarised as follows: (1) unavoidable ignorance of local conditions (ii) delay (iii) duplication and increase of labour. I will deal with these three heads seriatim. 6. Ignorance of local conditions. (a). Personal Emoluments. With the exception of the verification of signatures and more especially of those in foreign languages, no very serious exception can be taken to the Home audit of salary accounts, which are uniform in character and subject to fixed rules. (b).
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1 1. 321 4. I desire to say at the outset that I am in entire accord with the principle enunciated by the Committee that "the members of the Audit Department should "continue to be appointed by, and remain under the control "of the Comptroller and Auditor-General". The advantages which this Colony derives from having its audit under the general supervision of so high an authority as well as from the independence and continuity which the system affords, can hardly be gainsaid. The question is therefore confined to the comparative merits of Home or Local examination of Expenditure Accounts. 5. The objections to a Home audit of expenditure may he summarised as follows:- (1) unavoidable ignorance of local conditions (ii) delay (iii) duplication and increase of labour. I will deal with these three heads seriatim. 6. Ignorance of local conditions. (a). Personal Emoluments. With the exception of the verification of signatures and more especially of those in foreign languages no very serious exception can be taken to the Home audit of salary accounts which are uniform in character and subject to fixed rules. (b).
2026-06-08 04:51:23 · Baseline
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1

1.

321

4.

I desire to say at the outset that

I am in entire accord with the principle enunciated by the

Committee that "the members of the Audit Department should

"continue to be appointed by, and remain under the control

"of the Comptroller and Auditor-General". The advantages

which this Colony derives from having its audit under the

general supervision of so high an authority as well as from

the independence and continuity which the system affords,

can hardly be gainsaid. The question is therefore confined

to the comparative merits of Home or Local examination of

Expenditure Accounts.

5.

The objections to a Home audit of

expenditure may he summarised as follows:-

(1) unavoidable

ignorance of local conditions (ii) delay (iii) duplication

and increase of labour. I will deal with these three heads

seriatim.

6.

Ignorance of local conditions.

(a).

Personal Emoluments. With the

exception of the verification of signatures and more

especially of those in foreign languages no very serious

exception can be taken to the Home audit of salary accounts

which are uniform in character and subject to fixed rules.

(b).

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