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 91

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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With the growth of the Colony in recent years the work of the Supreme Court has greatly increased and we attribute the unsatisfactory conditions which have prevailed in the past to a failure to make any commensurate increase in the Registry staff.

A considerable proportion of the time of the existing single Deputy Registrar is taken up by the administration of oaths and routine matters in connection with documents presented for filing, and this causes constant interruption of his work.

We regard as essential the immediate appointment of a second Deputy Registrar.

(b) We regard it as essential that all Registrars and Deputy Registrars should be qualified Solicitors. A knowledge of law and of Legal Procedure is obviously of first class importance in these posts; but almost of equal importance is a knowledge of legal business methods which, in our opinion, can only be satisfactorily acquired by training in a solicitor's office.

(c) We consider it desirable that a Board of Survey should be appointed each year to review the deposits lodged by Fire, Marine and Life Insurance Companies.

(d) We consider it desirable that annual balance sheets should be prepared in res- pect of all estates in the hands of the Official Trustee and that such balance sheets should be audited and the securities produced to the Auditor.

Section VIII.

128. In conclusion, we desire to put on record our feeling of apprehension caused by the lack of any organized system of training for Cadet Officers in financial and ac- counting matters.

These officers may at any time be called upon to undertake, as heads of depart- ments, duties involving serious financial responsibility.

As heads of departments, they are regarded as personally and pecuniarily respon- sible for the due performance of the financial duties of their departments, for the cus- tody of all public money received by them, and for any inaccuracies in the accounts rendered by them or under their authority.

In many departments the responsible officer has not the assistance of any trained

accountant.

It appears to us highly desirable, in the interests of the Government and in fairness to the officers themselves, that these officers should, as early as possible after joining the service, be accorded an opportunity for acquainting themselves thoroughly with the general accounting system of the Government.

We have the honour to be,

Sir,

Your most obedient, humble servants,

His Excellency

The Officer Administering the Government.

Hong Kong.

H. C. GOLLAN, Chairman.

T. DALLIN.

T. M. HAZLERIGG.

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