CO129-607-1 Enquiry into loss of public money 22-5-1948 - 26-10-1948 — Page 20

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(3)

(4)

(5)

was made on the 30th April, 1948, and as will be observed in

Appendix 1, the collection book and revenue cash book had not

been posted since that date.

For the purpose of this inquiry we found it necessary to examine

the whole post-war history of the accounting arrangements of the

District Office.

Before the war the administration of the New Territories was

organised under two departments, District Office North, and District

Office South. Each department had its own separate accounting

arrangements.

After the war, the whole administration was combined

in a single District Office, New Territories, with a head office in

Kowloon, which was also the office of the Southern District, and

There was an subordinate District Offices at Taipo and Un Long.

officer stationed in the head office in charge of the accounts of the

whole department, but otherwise no major change was made in the

prewar accounting system.

Mr. Chung Yiu Kei, mentioned in Paragraph 2(iii) of this report,

who is secured as a shroff, was in charge of the accounts of a whole department up to March, 1947, when on instructions from the District

Officer, New Territories, he handed over his duties to Mr. Chan Leung

Tak, also a shroff. In June 1947 Mr. Au-Yeung Man, mentioned in Faragraph 2(iii), was appointed by District Officer, New Territories,

to be in charge of accounts in addition to his duties as clerk in

charge of the accounts as well as the Statistical Section. Mr. Au-Yeung

Man, a secured clerk before the war, had his security refunded in

The only China during the occupation and has not since renewed it.

written instructions which were given regarding Mr. Au-Yeung Man's

appointment are those contained in the District Officer, New Territories, minute of 25th June, 1947. (Appendix 2). It appears also

that certain verbal instructions were given to Mr. Au-Yeung Man by Mr.

Chung Yiu Kei in the course of handing over, but it is not clear what

these instructions were. The above-mentioned Mr. Chan Leung Tak resigned

from

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