CO129-510-14 Report of committee of enquiry into discrepancies and losses in government departments in Hong Kong... 21-4-1928 - 24-10-1928 — Page 109

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reasury clerks, took a statement from Mr. Black with

regard to the procedure on making payments out of the Treasury General Account.

The following is an extract from that statement:-

"The department which has incurred the

expenditure prepares and submits to the

T

reasury a paylist supported by a paysheet (Voucher) and detailed bills (sub-vouchers).

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The paylist may, and most frequently,

does, contain a number of items in respect of

payments of different persons (contractors etc.).

Each individual to receive payment has a

separate paysheet supported by the bills (sub-vouchers). When the paylist is received at the Treasury it is passed by the Registry

clerk to the examination branch of the Treasury.

There the list is scrutinized with a view to

verifying the authority for the expenditure

and ascertaining the availability of funds on

the pertinent vote.

The Rates at which payment is to be made

are checked with the contracts, etc. and the

arithmetical accuracy of the list is checked. The paylist embodies a certificate which

has to be signed by the head of the department

submitting the list.

The list is also initialled by the

department's own accountant officer; for

example, in the P.W.D. the Superintendent of Accounts and Stores, and in the case of P.W.D. lists the supporting bills (sub-vouchers) are

signed by the engineer in charge of the sub-

department concerned, the engineer actually on

the work and the overseer on the work.

Any paylist for a large amount submitted