CO129-356 - Governor Sir Lugard - 1909 [4-6] — Page 468

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

Enclosure 2.

(1).

Hon. Colonial Secretary,

C.O. 24724

456

24 JUN 1909

We have examined the diary and find that there is no specific statement of the duties performed from day to day by the Local Auditor, the Assistant Local Auditor, and the Clerks.

2. It is therefore a record of omissions rather than of duties performed: it also appears to be a perfunctory record written up from time to time instead of being a daily record of all the work performed by the Department.

3. We are personally aware that the great bulk of auditing Treasury Receipts and Money Order items is performed by the Portuguese Clerk; a reversion to the old style before 1890, and a fact which you will appreciate in connection with the defalcations in 1886-1892.

4. In regard to the Local Auditor's contention that a diary is not now necessary we would refer to the Colonial Audit Regulations 1893 which were sent to the Treasury in Colonial Secretary's letter No. 738 of 27th May, 1893 and would suggest that, in view of the omission from the Colonial Regulations of the rule in regard to a diary, the Audit rules should now be supplemented to supply the defect.

(Sd.) A. M. Thomson,

Treasurer,

(Sd.) C. McI. Messer,

Post-master-General,

14th May, 1909.

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Enclosure 2. (1). Hon. Colonial Secretary, C.O. 24724 456 24 JUN 1909 We have examined the diary and find that there is no specific statement of the duties performed from day to day by the Local Auditor, the Assistant Local Auditor, and the Clerks. 2. It is therefore a record of omissions rather than of duties performed: it also appears to be a perfunctory record written up from time to time instead of being a daily record of all the work performed by the Department. 3. We are personally aware that the great bulk of auditing Treasury Receipts and Money Order items is performed by the Portuguese Clerk; a reversion to the old style before 1890, and a fact which you will appreciate in connection with the defalcations in 1886-1892. 4. In regard to the Local Auditor's contention that a diary is not now necessary we would refer to the Colonial Audit Regulations 1893 which were sent to the Treasury in Colonial Secretary's letter No. 738 of 27th May, 1893 and would suggest that, in view of the omission from the Colonial Regulations of the rule in regard to a diary, the Audit rules should now be supplemented to supply the defect. (Sd.) A. M. Thomson, Treasurer, (Sd.) C. McI. Messer, Post-master-General, 14th May, 1909.
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dooff àmiongÅ zozol Iscro¤ Istregal .2008 093A #stok Izzaof Isoot .BADNAJZİran Ila to ɛsolvha estok Isteo¶ Isiroq) bra fasol to ssolvh .***of Jaso a bloa Xood Basu Enst food al qaiyaq Huse •VIVIODDA atotoeff00 bentwsze ak delo odð vd nsïartISDIUI ÉTOW SIT ,8£6.9 •Tosibuk Inoo! # (.58) ¿o P Y. Enclosure 2. (1). Hon. Colonial Secretary, C.O. 24724 456 kuce 24 JUE We have examined the diary and find that there is no specific statement of the duties performed from day to day by the Local Auditor, the Assistant Local Auditor, and the Clerks. 2. It is therefore a record of omissions rather than of duties performed: it also appears to be a perfunctory record written up from time to time instead of being a daily record of all the work performed by the Department. 3. We are personally aware that the great bulk of auditing Treasury Receipts and Money Order items is perform- -ed by the Portuguese Clerk; a reversion to the old style before 1890, and a fact which you will appreciate in connection with the defalcations in 1886 1892. 4. In regard to the Local Auditor's contention that a diary is not now necessary we would refer to the Colonial Audit Regulations 1893 which were sent to the Treasury in Colonial Secretary's letter No. 738 of 27th. May, 1893 and would suggest that, in view of the omission from the Colonial Regulations of the rule in regard to a diary, the Audit rules should now be supplemented to supply the defect. (Sd.) A. M. Thomson, 14th. May, 1909. Treasurer, (Sa.) C. McI. Messer, Post-master-General
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dooff àmiongÅ zozol Iscro¤ Istregal

.2008 093A #stok Izzaof Isoot

.BADNAJZİran Ila to ɛsolvha

estok Isteo¶ Isiroq) bra fasol to ssolvh

.***of Jaso a bloa

Xood Basu Enst food al qaiyaq Huse

•VIVIODDA atotoeff00

bentwsze ak delo odð vd nsïartISDIUI ÉTOW SIT

,8£6.9

•Tosibuk Inoo!

# (.58)

¿o P Y.

Enclosure 2.

(1).

Hon. Colonial Secretary,

C.O. 24724

456

kuce 24 JUE

We have examined the diary and find that

there is no specific statement of the duties performed from day

to day by the Local Auditor, the Assistant Local Auditor, and the

Clerks.

2.

It is therefore a record of omissions rather

than of duties performed: it also appears to be a perfunctory record written up from time to time instead of being a daily record of all the work performed by the Department.

3.

We are personally aware that the great bulk

of auditing Treasury Receipts and Money Order items is perform-

-ed by the Portuguese Clerk; a reversion to the old style before 1890, and a fact which you will appreciate in connection

with the defalcations in 1886 1892.

4.

In regard to the Local Auditor's contention

that a diary is not now necessary we would refer to the Colonial

Audit Regulations 1893 which were sent to the Treasury in

Colonial Secretary's letter No. 738 of 27th. May, 1893 and would

suggest that, in view of the omission from the Colonial

Regulations of the rule in regard to a diary, the Audit rules should now be supplemented to supply the defect.

(Sd.) A. M. Thomson,

14th. May, 1909.

Treasurer,

(Sa.) C. McI. Messer,

Post-master-General

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