CO129-488 - Governor Sir Stubbs - 1925 [1-7] — Page 233

Enclosure 2:

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18.

şir,

Audit Department,

Hongkong,

March 17th, 1925.

222

Tith reference to my letter No.18 of 5th

March, 1925, and the subsequent minutes contained in 0.5.0.

4345/25, I have the honour to inform you, with regret, that

I am unable to reconcile my opinion with that of the Hon.

Colonial Treasurer, and respectfully submit my further

views on the matter at issue.

1. The recent Enquiry by the Committee of the

Executive Council, appointed by His Excellency the Governor,

to enquire into irregularities in the Stores of the Medical

Department prompted me raising a question on the procedure

of the Enquiry being based solely on the Auditor's Report, without in the first instance an investigation being made

by the Hon. Colonial Treasurer, as Chief Accounting Officer

of the Colony. If such procedure had been adopted it would

have allowed me, as Auditor, to verify the accuracy of the

Treasurer's Statement, and submit any remarks that I might have considered necessary.

2. My instructions from the Director of Colonial

Audit were that Colonial Audit Department Instructions were

to be read in conjunction with Colonial Regulations, and in so doing I am led to interpret the words "financial and accounting operations of the Government" in Colonial Regulation No.217 to mean the accounting operations of all departments, whether receipts or disbursements of money, stamps or stores. Similarly, the designation "Treasurer's

Ten: Colonial Secretary.

Hongkong.

Sub-Accountants