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Q.-By whom is it written up, Dr. Clark ?
A.--I suppose it is written up by the Secretary.
Q.-It is in his office?
A. Yes.
Q. In his personal charge?
A. Yes.
Mr. Lau Chu Pak.-You cad, on some occasions, to complain about the way the book was kept. That is what I gathered from your previous evidence?
A. Not that book, but the office records, so that I have not been able to get C.S Os.
The Chairman.-You did say that you had not been able to get the accounts?
A.-No.
The Chairman quotes evidence, beginning Question 16,616, on this point.
Mr. Lau Chu Pak.—Are those books always checked by the Local Auditor ?
A. Yes, every month.
Q.-Has he, on any occasion, complained about the way in which they are kept?
A.This has all been taken down already.
Dr. Atkinson referring to evidence just quoted by the Chairman, says example there, which shews that I was not referring to the ledger."
The Chairman.-I dont quite understand the difference, Dr. Atkinson.
I
gave an
A. These were records, and not accounts. I have nothing to do with the accounts; they are checked by the Auditor and go to him every month.
Mr. Shelton Hooper.-Yo are responsible, as Administrative Head?
A.-I suppose I am in a way,
The Chairman. Is it not a fact that since the passing of Ordinance 23 of 1903, you, as Administrative Head of the Department, have sole control of the finances of the Depart- ment, and the Sanitary Board have nothing to do with them?
A. That is so.
Q.-And therefore you, tl rough your subordinates, are responsible for the finances of the Department, and consequently for accounts of the Department?
A.—No, not exactly.
Q. Where does it come in ?
A.-Because in every Government Department, the accounts are checked by the Government Auditor.
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