CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 82

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that by reason of the absence of Ledger accounts at the Treasury it would be practically impossible to make a reconciliation

of the Suitors' Fund Accounts at the Treasury with the Court accounts at the Registry.

It is difficult to see how the Treasurer can without

ledger accounts, fulfil his duties under Rules 25 and 26 of

the Suitors' Fund Rules.

As at present kept, the Distraint Book forms rather a narrative of transactions with regard to distraints than an account of the proceeds of sales.

The book is not designed to be a proper record of the receipt and ultimate disposal of the proceeds of sales. It seems highly essential that if the officer charged with the

duty of supervising the accounts is to be required to ensure the due collection of the proceeds of sales under both distraints and executions there should be some proper book of account (tracing the proceeds through to the Trasury and to ultimate disbursement) which may be readily checked by him. At present there exists no such book.

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Mr. Dallin has, at the request of the Committee and of the Chairman in his official capacity, undertaken the

preparation of an outline of what he condiders a satisfactory system of accounting and Record for the Registry and this, accompanied, by specimen pages of the requisite books prepared

by him, is forwarded with this report.

Mr. Dallin desires to emphasize that the technical nature of the Registry's accounting operations necessitates supervision by the officers of the Registry independently of any supervision which may be exercised by the Treasurer or

the Auditor.