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Mr. Brown to Mr. Judney: Mr. Pudney, you agree, I suppose, that
to start a department without an established system of book- kooping and accountancy is foredoomed to failure?
Mr. Fudney:
A.
A.
Yes,
It seems to ne it is, as this department has to account to the Treasury, very important that a proper accounting system should be enforced, from the Treasury's point of view?
Yea.
You devised a departmental cash book and recommend a forms at permit and the installation of a deposit ledger ?
Yes.
What I am not quite clear about is, in view of what you said,
and you as a senior official of the Treasury
the Treasury
have you no responsibility, having made those recomendations, to see that the system is actually put in forcef
My responsibility is governed by the fuct that I have no disciplinary powers regarding other departments. All I can do is to recommend a system and if thet system is not carried out I can do nothing further than report the fact to Governant. I comot disaiss the staff which is responsible or take any disciplinary action against the stuff which fails to carry out those duties. I am not even responsible for selecting the staff who carry on the accounting duties of the department. I act in a purely advisory capacity.
Had you any idea at the time this office was oponed that there was not a satisfactory accountancy system?
As soon as it camo to my knowledge that there was not one I reported the matter to Goverment, as already reported in my evidence.
Iran: You did not know until just before your report that all
was not well?
Pudney: No. I did not know that there was not a full system I knew there were difficulties, but the extent to
in force.
which the accounts had not been kept I was not aware of.
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