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 110

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"without the authentification of these necessary

signatures would be challenged by me.

The clerk in the examination branch

dealing with any particular paylist ticks each

item on the list and on the vouchers in yellow

pencil as he verifies them and initials each

paylist and each voucher and sub-voucher.

When the whole paylist has been checked

and all is found to be correct, the list is

passed to the first defendant (1.e. Tsang On

Wing).

The first defendant impresses a stamp on

the list and gives it a number as a Treasury

voucher and dates it.

He then enters details of the voucher in

his cash book, showing the voucher number, the

name of the individual payees and the amounts

of their cheques.

In the second column of his cash book

the amounts of the cheques are consolidated

giving the total of the payments on the

particular paylist.

The first defendant then makes out the

cheques, tears them out of the cheque book

and attaches them to the paylist. Most

frequently small pins are used, when a large

number of cheques has to be pinned on large

pins are used. There is also attached at the

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same time an adding machine slip showing the items

and totals on the paylist.

T.

he paylist with the cheques (unsigned)

are then passed to the book-keeping branch

which is in the same room as the examination branch adjoining the main office. There the

clerks enters the amounts in the abstract of

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