CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 84

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Not attacked

lays down that it his" duty to see that the proper

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system of account is established in every department."

The Treasurer appears to reject the proposition respon-endthat the financial operations and accounts of the dence put

Hereon

see cor-

in by r. Registry come under his general management and super- Nisbet &

marked "E"vision, and to regard these as matters for Head of the attached hereto. department, but he acknowledges responsibility for the

system of book-keeping.

It is clear that there has been no considerable supervision exercised by him personally as his examina- tions of the books have been limited to two visits to

the Registry in the spring of the present year.

A Treasury official (Mr. Barton) was instructed to visit departments, but as this official is now on leave the extent of the supervision exercised by him

cannot be ascertained.

If the Treasurer is to be held responsible for the General management and supervision of the accounts of all departments of the Government it seems desirable that there should be added to the staff of the Treasury an officer with sufficient knowledge of government accounting to ensure that effective supervision is

maintained.

Pending such an appointment it would appear desirable that the services of an officer of the Audiet Department should be requisitioned for this

service.