CO129-599-4 Salaries Commission- 1947 Report 1-1-1947 - 31-12-1949 — Page 45

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87.

Another proposal which we have considered was that there should be a separate Clerical and a separate Account- ing Service. It was argued that the present systom could produce good bookkeepers but not good accountants and that increased spociclisation was necessary. It was also contended that a trained accountant should receive a higher salary than his opposite number on the clerical sido. We do not find o???? solvos able to accept those a guments. We have “lready recomm- ended that on clementery knowledge of the Government clerical and accounting systems should be required boforo probationer clerical officers are confirmed in their appointments and wo considor that while a clerical officer is in grade III he should not be allowed to specialise but should have an oppor tunity of doing both clerical and accounting dutics. After promotion to clerical grade II officers might be allowed to speci:lise in either direction.

88.

Another possibility which has been discussed is the orontion of a separate grade of shroffs i.c. assistant cashiers. We understand that in the past shroffs whose educational qualifications have been lower than those normally required for the Junior Clerical Service, have been engaged on the Junior Clerical Service scale at points varying with the amount of socurity they were required to provide. We are not in favour

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of the establishment of a separate grade of shroffs or assistant cashiers, but consider that the duties of an assistant cashier should be performed by members of the Gcner:1 Clerical Service as part of their normal career. We do not favour any rolaxation of the standard of entry or of the point of ontry on the senle on the grounds that a career as a shroff is a blind-alloy occupation. On the other hand if every member of the clerical grade is liable to be instructed to perform the duties of an assistant cashier, an immediate difficulty will arise in connexion with the provision of security. may not be possible for the officer selected to find the necessary mo .oy or currentcos. We understand that difficultios of this kind have already arison. It has been suggested as an alternative that Government might take up a fidelity insurance policy or that a Public Officers' Guarantee Fund might be instituted. We understand that fidelity insurance schemes do not operate satisfactorily and a Public Officers Guarantee Fund would mean that all clerical officers would have to contribute regardless of whether or not they were actually handling public funds. We do not consider either of these schomos satisfactory nor do we consider that the provision of security is in itself effective. The security system naturally operatoes to make it certain that any deliberate defalcations which do occur will be of amounts greater than the security. If emuneration ordinarily is adequate, the greatest deterrent against defalcation is the loss of pension rights. A further deterrent will be the knowledge that Government is determined to take all measures open to it, including extradition proceedings, to bring to court any officer who misapproprinted public funds, even though there is little prospect of recovering the money misappropriated. With those considerations in view wo recommend that except in the case of purely temporary officers such as the shroffs employed for a short period each year by the District Officer, New Territories, to collect rates, the provision of security should be discontinucd.

Police Doctment.

89.

A well organised, adequately paid and contented Police Force is a pro-requisito to law and order and to good administration and we are of the opinion that a radical rovision of terms of service for the whole Force is required.