بر سر
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i:
recollection been drawn specifically to his attention; that he
was quite unaware that it was any part of his duty to satisfy
himself before signing the receipts that the amounts paid were
entered in a Cash Book; that neither he nor his predecessor
ever had personally kept any Cash Book; that according to his
understanding of his duties, which had never vaḥried since he
took charge of the Junk Offics, the necessary check was supplied
daily by the Assistant Harbour Master's examination and perhaps
by that of Mr.Chan Pui, which, however, as before mentioned
ceased in April of this year, and that he never thought that it
was any part of his own concern to compare the Shroffs' Collegt-
ion Book with the Counterfoil Receipt Rook. In this connection
it is important to notice that the Harbour Master in his evid-
enoo admits that he was aware that in the Junk Office the
General Order No.315(3) was not carried out to the letter and
that Mr.Lenfestay in fact kept no Cash Book and was never
instructed to keep one though he considers that Mr.Lenfestey
should have made endeavours to check the Shroffa' Collection
Book with the counterfoil receipts. The Harbour Master also
states that it would have led to a great deal of confusion if
Mr.Lenfaatey had been ordered to keep a Cash Book owing to the
number of different licences which are issued from the Junk
office.
6.
Your Committee is of the opinion that Fr.Lenfes-
tey never realised properly the responsibilities of his position,
that he took no steps whatever to satisfy himself that the
revenue for which he signed receipts was properly brought to
account and that he has displayed a lack of intelligence which
is extremely regrettable; but at the same time whilst his
explanations in his own defence do not relieve him from charges
of stupidity and neglect of duty, they certainly indicate that
he has been the victim of general carelessness on the part of
higher officers of the department in regard to the Financial
Instructions.
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