Sessional_Paper_1889 — Page 314

312

Auditor should perform, on behalf of the Comptroller and Auditor General, certain Audit functions in connection with the War Office and Admiralty Departments, in which case the cost to the Colony might be reduced.

11. I request therefore that you will bring the matter before the Legislative Council at the earliest opportunity, pointing out the necessity, in which I under- stand you fully concur, of strengthening the Audit Staff by the appointment of a separate Auditor. Assuming that the advantages of pre-Audit are secured by the full examination of accounts before payment, as already described, I presume that you would feel less hesitation in laying before the Council in a favourable light the benefit of securing the co-operation and assistance of the Comptroller and Auditor General in connection with the new local Auditor, and I can hardly doubt that the Legislative Council will agree with the view which my experience confirms, that the proposal, while not in itself raising the charge for Audit, offers a prospect of ensuring and increasing its efficiency. If no strong objection is shown by the un-official members to the proposal, it would be well, should there be time, to place in the estimates for 1890, instead of the present items for the Audit Staff, a lump sum of, say, $9,000 for the aggregate expenses of the Audit, the details of which can be subsequently laid before the Council. On this being reported to me by telegraph, I will take steps to obtain the services of a com- petent Auditor without delay.

I have the honour to be,

Governor,

Sir G. W. DES VEUX, K.C.M.G.,

&c.,

fc.,

Sir,

Your most obedient

humble Servant,

KNUTSFORD.

se.

(5.)

Report by the Acting Colonial Secretary and Auditor General on the Secretary of State's Despatch No. 189 of 4th October 1889 on the proposed appointment of an independent Auditor for the Colony of Hongkong.

HIS EXCELLENCY THE GOVERNOR,,

I have read with great regret this proposal to revive a cumbrous, expensive, and, in my opinion, ineffective system of auditing the Colonial accounts. It appears to me that it is not, even now, too late to make a strong protest against it, and I think such a protest should be made.

2. It is no doubt the case that the Colonial Secretary of this Colony has too much to do to maintain any very active supervision of details in the Audit Office. He can only, and that with difficulty, report on general questions, look into matters as they are brought before him, and decide doubtful points from time to time. The auditing of our Accounts has been kept up, in what I maintain to be a very respectable state of efficiency, by the services of a very able and efficient First Clerk, who, for all routine purposes, is the Auditor of the Colony.

3. There is therefore no objection, beyond the expense, to the introduction of a trained Auditor, independent of any Colonial Authority, and I may say that any system which would provide for a succession of such trained Auditors would be (except from the point of view of expense) a distinct advance. The question of a successor for Mr. DA SILVA, the First Clerk in question, has been weighing heavily on my mind, and I was going to propose that one of the Cadets now in Canton should be attached to the Audit Office as a learner, in the hope of training him for the duties of First Clerk in future.