CO129-607-1 Enquiry into loss of public money 22-5-1948 - 26-10-1948 — Page 27

From: Director of Audit.

To:

Accountant General.

27

APPENDIX 1

Hong Kong, 12th May, 1948.

The following extracts from a report on a surprise audit inspection on the 10th May, 1948, of the accounts kept by the District Officer, South, are forwarded for your information and comments:-

"There are three 'types' of cash handled.

1.

Imprest.

2. Revenue.

3. Treasury.

Imprest - 700.

(i) There were vouchers to the value of $248.80, cash 25 and

stamps 95% making a total of $250. There were also two receipts signed by D.0. Taipo and Yuen Long for $250 and $200 respectively making a total of $700.

(ii) No Imprest authority was seen at the time of the inspection.

(iii) There is no Imprest Cash Book kept.

(iv) According to Imprest Voucher No.32 of April 21st, 1948,

$6.20 was expended on "Tea, cigarettes supplied to elders of Sheung Shiu" and charged to "Incidentals". appear to be a proper charge to that subhead.

This does not

"2.

Revenue.

"34

(i) The Collection Book and Revenue Cash Book had not been post-

ed since the 30th April last. On my instructions the books were posted up to date by the Shroff and showed a Cash Book Balance of $639.65.

(ii) I could not reconcile this with the cash on hand which

amounted to $1,819.95 and which included a cheque for $100 drawn by Mr. J. Barrow, the District Officer.

Treasury Voucher Cash Book.

(i) This book is kept to record the amounts withdrawn from the

Treasury for repayment in respect of "Deposits on sale" etc. and the Voucher totals of amounts refunded by the District Officers to the depositors.

(ii) It appears that D.O. makes out the Vouchers which are cashed

at the Treasury. It also appears that the original Treasury vouchers and the cash are kept in the D.0.'s office until disbursements are made after which the original Treasury vouchers are returned to the Treasury.

(iii) The Cash Book did not appear to be totalled, balanced or

ruled off.

(iv) The Cash Book showed the following amounts to be on hand:-

Treasury No. 1623

$700

ti

1386

820

1669

20

#t

TT

1501

36 71.570

of which Treasury Vouchers Nos. 1386, 1669, 1501 were

seen but Voucher No. 1623 was stated by the Shroff,

together with the amount of £700, to have been taken by the District Officer, South, for disbursement.