Sessional_Paper_1893 — Page 562

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41. With respect to what steps should be taken in order as far as possible to prevent the recurrence of defalcations and to ensure their prompt detection if committed, we beg to recommend as follows:

1. The Treasurer should be instructed to see that proper checks are carried

out independently of the Audit.

2. Whenever practicable more than one officer should be cognizant of and take

part in the receipt of money.

3. Notices should be posted up in the Treasury in English and Chinese to the effect that all monies paid in should be handed directly to the shroff ap- pointed to receive that particular branch of revenue, and that parties paying money to the Treasury should see that they receive a receipt duly signed by the clerk in charge of the branch of revenue and by the Treasurer or chief clerk and chopped or signed by the shroff.

4. All cheques for monies paid in should be to the order of the Treasurer and

crossed Hongkong and Shanghai Bank.

3. The following officers in the Treasury should furnish security:-

(a) The Treasurer.

(b) The Chief Clerk and Cashier.

(e) The Clerks in charge of the Crown Rent, Taxes, and other branches

of revenue.

(d) The Shroff's.

42. With respect to Crown Rents we recommend that the Treasury Rent Roll should be simplified in order that it may be speedily balanced every 6 months. We suggest that the Rent Roll now in use be closed as soon as possible and balanced either at the end of June next or at the end of the year; that a list of arrears then outstanding should be made out and when passed by the Auditor as agreeing with the Rent Roll should be sent to the Crown Solicitor for collection if necessary.

43. The Treasury Ledger should be so kept as to shew the collections for Crown Rents for each separate period of six months.

44. After the 25th June next or at the end of the year the Treasury Rent Roll should be in the form annexed.

SUGGESTED FORM OF RENT ROLL.

No. of

Lot.

Name of Lessee.

Amount due for first half-year.

Date of payment.

Amount paid.

Amount due second half-year.

Date of Amount paid.. payment.

Remarks.