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 51

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the comments contained in paragraph 6, those comments being based

upon an entirely erroneous impression formed by the Assistant

Auditor.

It is quite impossible for me to remember details of

what took place in regard to any particular Fay Cheets or Vouchers dealt with 5 years ago. I can only state the routine followed.

Unuer r. Irving. Pay cheets and Vouchers were carefully

scrutinised first by me, then by Mr. Irving. Vr. Irving spent considerable time over this duty, and carried it out very thorough-

ly; he frequently sent for me or for dr. Chan to explain vouchers

which he did not understand.

It is hardly possible in these circumstances that r.

Chen should present Vernacular Vouchers not bearing the initialɛ

of the Tranector of Vernaculer Schools. ad un-initialled

Vocuhers been presented, they would first have to pass me, then

Vr. Irving, and eventually go back to the Inspector of Vengacular

Schools. I maintain therefore that it is not within the bounds

of probability that uninitialled Vouchers would pass this careful

inspection. r. Chan knew the procedure well and it is difficult

to imagine that he would run this risk and court almost inevitable

detection.

ahetner the initials on these Vouchers are or are not

J

mine is, after this lapse of time nearly 5 years a very

difficult matter on which to give an opinion. In this connexion

I refer to the Assistant Auditor's Report, paragraph 7, last lins.

(b)

Tetter from the Assistant Auditor, dated 22nd December,

1927.

In December 1924 r. Orme was absent for a time on

account of sickness; during his absence "r. Chan brought to me

the Special arrant he had prepared for the Director of Education's