CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 8

8

Mr.Ellis,

With regard to the duties of the Treasurer

there is no doubt, in my opinion, that, although

the Head of a Department is primarily responsible

for the due and proper performance of the internal

accounting work in his own department, it is the

duty of the Treasurer to see that a proper system

of accounting exists in every department and, by

to see that the system

queral supervision

* His pretty char from the context that this word

That he effection" Mr Father of the Audit office

in

Tarn way beray

in boodle to Wouth with the matter

Me

is carried out satisfactorily.

The second point in your minute raises

indirectly the question of whether the organisation

of the Treasury in Hong Kong is on sound lines and

I can only say that, bearing in mind the series of

frauds, defalcations and irregularities which have

been reported from Hong Kong since the year 1920,

I find it hard to believe that the system of

staffing the Treasury with Cadet officers has

proved to be

results.

x

ineffective in its

I regret the delay in replying to your

enquiries but I have lately been far from well.

on

ind

consulter

ir

28

Hephenson

this matter braun Frankle bichees

cally with,

generally

Hong Dong

with financial contect in in reply to this def.

to his regrettable ello

Owing Moth

meas of a thee this howech her considerable

delay = and now we have meas rea52850/28 X furthe mucous défalvation

the Treasury shield this line