CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 148

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the Supreme Court were under consideration.

How is it that the Auditor did not query that

the cash book was never totalled?

My answer to that is that it is not a cash book

but merely a record of receipts and payments. It is

not kept in the recognized form for a cash book. It

could be so kept. This was one of the reasons which

led up to the general question of having a cash book in all departments of the Government kept in a similar

in a manner which would allow of a daily

manner

check.

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Has not the cash book always been kept in the

same way?

So far as I am aware the Cash Book has been

kept in the same way for sixteen years. It was not,

to my knowledge, queried till 1924.

The officers at present dealing with the receipt

and payment of money and the recording of monetary

transactions are:- the shroff, who receives money and makes entries on files; an Interpreter who compiles the Summary and Distraint Book; Mr. Melbourne, who

makes some check of the accounts. Sundry members of

the bailiff's staff give casual help when their time

allows.

Having heard the evidence as to the duties on

which the officers are engaged, do you consider that

this is a proper and adequate staff for the Registry?

What officers are doing the wrong work? What staff would you suggest?

staff.

No, I do not consider it a proper and adequate

I do not consider that the shroff should do any other duties than the receipt of money certainly

not the recording of payments on files or in any

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