Honourable Colonial Secretary,
I submit Mr. Pudney's comments and although I
was filling the post of Assistant Financial Secretary at the
time of these happenings I add the following remarks.
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340
The Commission came to the conclusion that an
unhelpful attitude was shown towards Mr. Forrest by the Treasury
and the Secretariat, which latter includes the Financial Officers
of the Secretariat. Mr. Pudney has set out the case for the
Treasury and I support his contention that any refusal or un-
willingness to cooperate came primarily from Mr. Forrest who
was only willing to cooperate on his own terms. One of the most
important duties of the Financial Secretary is to satisfy himself
that the expenditure of public money, no matter whether on the
salaries of staff, on transport (launches in this case), on
uniforms or on anything else is justified. In order that the
Financial Secretary may be in a position so to satisfy himself
it is essential that the necessity for the expenditure be clearly
set out in the minute seeking authority to expend which is
submitted by the head of the department concerned. If, as was
sometimes the case in the minutes submitted by Mr. Forrest, the
Financial Secretary or Assistant Financial Secretary felt that
a case had not been made out for the proposed expenditure they
were surely justified in asking for further information or in
making alternative suggestions. This naturally caused some
delay, which was annoying to Mr. Forrest in the conditions under
which he was working but which to any other head of a department
would have been regarded as inevitable. In the stress and
strain of his work Mr. Forrest came to regard any form of
financial control as intolerable "cheeseparing" or anything
connected with finance as almost unworthy of his attention.
As an example of the latter I would mention that
sometime in November or December last, when I was preparing the
draft 1941-42 Estimates, I sent a minute to the Immigration
Officer requesting him to furnish me with a draft estimate of
the expenditure of his Department for 1941-42.
3.
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