CO129-469 - Governor Sir Stubbs - 1921 [9-12] — Page 80

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Superintendent of Police, and I think that there is little doubt that if the accountant had attempted to embezzle public funds he would have been at once detected.

4.

It seems fairly clear that it was after Mr. Messer had left the Police Department and had become Treasurer that, owing to financial embarrassment caused by reckless speculation, the accountant resorted to embezzle- ment of public funds. It is impossible to tell exactly when the first lapse came. Mr. Wolfe was extremely busy re-

organising the department after the war and was absent from headquarters constantly in different parts of the Colony, and he could not give the same close personal attention to 1 the various accounts as Mr. Messer did. Chan Pui was

trusted implicitly and by delaying payment of large accounts was able to carry over a deficit. Mr. Messer as Treasurer

at once noticed that vouchers were not being returned within

the usual period and sent reminders to the Captain Superintendent of Police which probably Chan Pui managed to

suppress, but the monthly bills were so large that by a

comparatively short delay the accountant was able to have

in his hands at any given time a considerable sum of money. It appears now that a large proportion of the sum embezzled

was taken by Chan Pui during the six months before he

absconded. When it is realised that the total of the

cheques sent to the Police Department in November 1919

amounted to $98,000, and that Chan Pui absconded on the

29th November, I should be inclined to say that the bulk of the money was taken in the last few weeks. The audit haa

not discovered whether this is so or not, but it is clear

that nothing but the closest day to day supervision of the

accountant, who was at his wits end for money and had the

opportunity of getting it into his possession for a short

time, would have prevented the embezzlement.

5.