CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 147

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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On the present system of recording payments

would not such a check of cash require scruting of the cash book, the direction orders, the Court files and the

watchmen's fee books?

You would have to consult the files and direction

orders. If the shroff wished to deceive you you could not check his cash. The only way would be to give re- ceipts. You couldn't do this with the present staff. Would it be possible for us to keep ledger ac- counts with the present staff? (Question asked by Mr. Nisbet).

No.

Could ledger accounts be kept without giving receipts? (Question asked by Mr. Nisbet).

No.

Would it not be impossible for an officer to make

a check of the cash daily if engaged on other duties? A test check could under the present system be

made once a week. If the shroff omitted to enter on a

file he could deceive the officer.

Would not the officer have to be an accountant?

The officer making the check would need a

knowledge of accountancy.

The cash book shows no indication of ever having

been totalled or checked with receipts. Would it not be

a simple matter to provide a cash book which would

record all receipts of every kind and their disposal,

in such manner as to enable a daily rapid and accurate

check to be made?

Yes.

The question of the cash book was raised

in 1924, with the cash books of other Departments of

the Government and in the latest minute from the

Colonial Treasurer, in October 1925, he minuted that

the cash books of the Crown Solicitor's office and the

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