VII.
This sum was never missing see p.1 footnote.
10.
47
MISTAKES, MADE WITHIN THE EXISTING SYSTEM, WHICH IMMEDIATELY FACILITATED OCCURRENCE OF THE LOSSES: AND THE ASSESSMENT OF RES PONSIBILITY FOR THESE MISTAKES.
The easiest way of putting one's finger on these is, we suggest, to go back to Section "I. THE FACTS ", above on page 2.
Taking these items, one by one, the mistakes are as follows.
Item 1. a) The Clerk i/c Accounts, Mr. Au-Yeung, should,
have asked for the receipt for $3,223.45, and, on failing to get it, should have reported to D.O. Yuen Long or D.0.N.T. that it was not forthcoming.
Item 2.
b) The Shroff at Yuen Long, Mr. Leung Hip Tong, should not have been put off on 6.5.48 by Chung II's excuse that he had forgotten the receipt.
c) The D.O. Yuen Long,
Mr.
Teesdale, should, by routine check, have ascertained that money had left him the week previously and the receipt was still not forthcoming.
The Clerk i/c Accounts should have asked for the receipt for $1,765.90 and, on failing to get it, should have reported to D.0. Yuen Long or D.O.N.T. that it was not forthcoming.
Item 3. a) Clerk i/c Accounts, Mr. Au-Yeung, failed to
supervise that the total sum of $917 either
i
ii
reached the proper payees, or
was suitably retained until payment to payees possible.
b) D.O.S. failed in general supervision of Clerk
i/c Accounts in this matter.
Item 4. a) Clerk i/c Accounts, Mr. Au-Yeung, failed to
bring to notice of D.0.S., or D.O.N.T., ob Mr. Chung Yiu Kei (Chung I), or Land Bailiff, or Police, that Chung II was missing with this money.
b) D.0.S. failed to check that bank receipt had
returned.
Item 5. a) Clerk i/c Accounts, Mr. Au-Yeung, presumably distrubad by the absence of Chung II and the sum of $6,734.95 (see (Item 4), should have made a special check of the books and cash, particularly since the Auditor, Mr. Jones, had on the previous day, Monday 10th May, alerted Mr. Au- Yeung to the fact that Chung II's accounts were in a bad state. He should in any case have reported as in 4 (a) above.
b) D.O.S. happened not to check the accounts that evening. He was not in the habit of making a daily regular check, which D.0.N.T. had failed to find out. Moreover D.0.S., who learnt about mid-day on Monday 10th May that the Auditor had arrived to check our accounts, rashly assumed that the presence of an Auditor constituted a
No comments yet.
Private notes are available after approval.