CO129-590-11 Commission of Enquiry into irregularities in Immigration Departments 22-4-1941 - 19-12-1941 — Page 44

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over to the approved applicant in return for the prescribed fee.

This is quite simple accounting but it is essential to the

proper functioning of immigration control.

In spite of this, however, no effort was made to consult

me, as chief Accounting Officer to the Government, when the

organization of the Immigration Office was under discussion. Nor

were the proposals in the report of Mr. Middlebrook, dated 21st

August, 1940, ever referred to me either for comment or for my

information. It was not until the morning of Saturday 8th March,

1941, that I so much as saw a copy of that report and its

proposals for the organization of the department. Such brief

perusal as I have been able to make in the past few days reveals

that the question of the organization of these fundamentally

essential records is not so much as mentioned in the report.

fact reference which might in any way be construed as being

directed towards accounts is on pp. 30 and 31 where it is stated

that "The Head Office will be responsible for .....(7) Financial

arrangements of the Department."

In

Colonial Regulations framed by the Secretary of State for

the Colonies and incorporated in the General Orders of the

Hong Kong Civil Service lay down certain basic principles regarding

colonial finances and accounts. These principles are sufficiently

wide to allow of departmental details being made to conform to

departmental organization provided that adequate safeguards against

irregularities are provided. The principles laid down in these

Colonial Regulations are, briefly :

(a) An official receipt must be issued in respect of all

monies received.

(b) All monies received must be promptly brought to account

in a Cash Book.

(c) All monies received must be paid over in full to the

Colonial Treasury.

(d) Payments on behalf of the Department must be made by the

Treasury,

after the Accountant General has satisfied himself that the amount is in order and duly authorised b warrant under the hand of His Excellency the Governor.