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 111

18 P

"expenditure ledger ("Payment Abstract Book").

This clerk at the close of the day, has

to balance his ledger with the cask book and

any item which had not appeared in the cash

book would therefore throw out the balance.

The paylists and cheques are next placed

on a table in the examination branch room and

are taken thence into the adjoining room for

T

signature by the

reasurer.

This table is immediately under the eye

of the clerk who keeps the abstract of

expenditure ledger and also under the eye of the

chief clerk.

11/

The clerks in the general office have free

access to the room occupied by the examination branch

and it would therefore be possible for a clerk

to slip a bogus cheque and paylist into the pile waiting signature by the Treasurer,

This,

however, would be unlikely to be passed

unchallenged by the clerks at the adjacent

tables.

On

After signature by the Treasurer, the

T easurer's messenger brings the cheques

and vouchers to me (accountant).

receiving them I unpin the cheques. I verify

the total of the cheques with the verify total

of the paylist and check the names and amounts

of the individual cheques with the names and

amounts appearing on the paysheets.

In the case of large payments I always

look carefully at the sub-voucher, which is

the contractors actual bill, in order to keep

myself au fait with the works which are

going on.