CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 225

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26th January, 1924. The Principal Civil medical Officer observing that some of the entries appeared to be excessive, made enquiries from the acting Apothecary. Mr. Shand stated that although the Issue Notes were duly approved by the acting Principal Civil Medical Officer, and entered in the Stock Books by himself, the actual issues of the Stores were not made on the dates in question. This statement he again repeated to the Principal Civil Medical Officer in the presence of Dr. McKenny, Mr. Maughan and myself.

5. As a result of my examination, I have come to the conclusion that these Issue Notes were used by Mr. Cable as a means of writing off stock which he considered to be deficient in the Store. The large quantities which by this method have been written off the books lead me to believe that this was the intention. Further, certain of the entries on the issue notes in question appear to have been written in such a manner as to deceive the approving Officer.

6*

I would point out that these entries in the Stock Books (1.e. fictitious issues) were in many cases totally

unnecessary, as Mr. Cable had not apparently checked his Stock Books, or he would have discovered clerical errors etc., accounting for part of the deficiencies. Furthermore, no real effort could have been made to check the stock before making out these issue notes as will be seen from the result of the

survey. It is observed that in the majority of cases, that if the issue notes under observation had not been made, the book balances would have shown a more truthful representation of

the actual stocks in the store.

7. I am unable to understand the attitude adopted by

Mr. Cable in obtaining the signature of the acting Principal

Civil Medical Officer and Mr. Shand to these issue notes,

which he must have known to be false, and further setting an

example to a temporary relieving officer of what, in my

„TOJ INLA

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