CO129-488 - Governor Sir Stubbs - 1925 [1-7] — Page 231

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18.

Enclosure /

Audit Department, 220

Hongkong,

5th March, 1925.

sir.

I have the honour, with reference to the

recent survey of the Medical Stores, which led to His Excellency the Governor appointing a Committee of Enquiry of the Executive Council, to investigate the irregularities reported in my letter No.60 dated 17th October, 1924, to submit my views on the procedure of the enquiry being based on the Auditor's Report, without a full investigation in the first instance being made by the Hon. Treasurer, as Chief Accounting Officer of the Colony.

2.

In support of my contention I am of opinion that all Officers in charge of Public Accounts and Stores are Sub-Accountants of the Treasurer, and are therefore under his general management and supervision. In this connection I would refer you to Colonial Audit Departmental

Instruction No.46, which states:-

"In the course of his inspections of the books of the "Treasurer's Sub-Accountants it will be the duty of the "Auditor to verify the existence of the balances of "cash and stampa, and where necessary, to test the "accuracy of the balance of stores in the hands of such

"Officers."

My interpretation of C.A.D. Instructiona leads me to believe that any examination by me of the Accounts of Sub-Accountants does not in any way relieve the Treasurer of his responsibility for the management and supervision of public accounts, and I would submit that all

questions

Mon: Colonial Secretary,

Hongkong.