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See Josch. C..
in fonc. 5
from Mr. Chan Pui in reply to Mr. Lenfestey it would seem that kr.
Chan Pui was justified in considering that what purported to be a
careful check by the Assistant Harbour Master was sufficient, supposing always that Mr. Lenfes tey was giving at least a minimum
of attention to the accounts. We consider that Mr. Chan Pui was
justified in accepting as correct end entering in his account books without further enquiry the figures which had been passed by the
Assistant Harbour Haster.
!
10.
A minute addressed by the Treasurer to the
Harbour Master and the latter's reply are attached. A specimen of the slips referred to in paragraph 3 of the Treasurer's minute
is also attached. It is most unfortunate that the check afforded
by these slips was abandoned. The Harbour Master states that the practice was given up without his knowledge and the evidence of the clerks on the point is conflicting. It would seem however
that as far as the fees in the Junk Office were concerned Ir.
Lenfestey was responsible and he should not have permitted the check of the slips to be abandoned without the authority of the
Harbour Master.
11.
It is stated in para raph 2 of the Harbour Master's minute that the clerks filled in the licences, handing them when completed to the shroffs. Er. Lenfestay was understood to say that the shraff Lai Wing-tak filled in the licences paragraph 2 of this report -, but the matter is immaterial.
12.
We would in conclusion draw attention to para-
-
gee
-graph 3 of the Harbour Laster's minute of 2nd. July, 1913, in which he states that he had by personal inspection satisfied him-
-self that all was correct in the Junk Office booke and counter-
-foils books wxd counterfoils in which the frauds are so very
apparent. In view of this statement and having regard to the circumstances of previous frauds at the Harbour Office it is difficult to avoid the inference that the Harbour Master's is unable properly to understand the keeping of accounts and so is in a sense handicapped as regards the adequate supervision of his subordinates. Mr. Jones's experience and training in his
T
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