The Press.
London, England, 1858-04-24 00:00:00

_TtIE PRESS, APRIL 24, 1858.

will be called in question by a subordinate,
especially if—and this is quite possible—it be
a personal matter. Herein consists one of the
many advantages of an independent examina-
tion and audit of accounts. From the evidence
given by Mr. KIRBY at the trial, a short time
ago, of a paymaster of the Surrey Militia, it is
quite clear that the examination of the war
accounts has, up to a late date, been conducted
in a very slovenly manner. The knowledge that
their accounts will ultimately be examined by
an independent Board of Audit must tend in a
great degree to make both the accountants
and sub-accountants of a department more
careful in the preparation of their accounts
than they would otherwise be. The examina-
tion by independent auditors must prevent,
too, the chief of a department from giving ex
post facto authorities to cover any inaccuracies
which may he discovered in an account during
its examination previous to audit. We will
dismiss this part of the subject by quoting a
passage, relative to the system of local audit,
from a Report, drawn up by Sir H. PARNELL, in
1840, on army and navy accounts, which,
though written prior to the establishment of the
Appropriation Audit in connection with the
army and ordnance services, still, we think,bears
upon the subject. " There exist great facilities
" and expedition in passing accounts ; but
" there is here a great defect in principle, not
" fully met by the observations in the Report ;
" that is, that all these departments (i e., the
" army, navy, and ordnance) audit their own
" accounts, and consequently will never object to
" items of expenditure, however extravagant, which
" they themselves have authorized. And al-
" though these officers exercise a most efficient
" control over their sub-accountants (we doubt
" whether this be the case now), they them-
" selves are free from any control whatever;
" —this absence of responsibility is highly
" objectionable." We can to-day only call
attention to one more point—that the Com-
missioners of Audit have no power to make a
public report as to any errors which may
appear in any account, except as regards the
army and navy services; and that the Lards
of the Treasury have the power to allow to an
accountant's credit any amount disallowed by
the Commissioners of Audit, however unsatis•
factory the vouchers may be which are pro-
duced in support of the charge. Frcm this it
follows that the Lords of the Treasury, not the
Commissioners of Audit, are the real auditors,
and that the accounts of the country are con-
trolled by a political instead of an independent
Board. Mr. MAXWELL'S answers to queries of
the Audit Board, published in a Parliamentary
paper on Agrioultural Statistics (Scotland),
hear out the correctness of this statement.
Such answers, some of which, to use the mildest
term, were of a rather uncourteous character,
would not, we think, have been addressed by
that individual to the Commissioners of Audit
had they really had the power to disallow the
items queried. We give two of the queries
and answers as a specimen:—

"Si 6
Description of Query or
;Answer
or Explanation
the oucher. Observation. z 7 of the Accountant.
CtasslV.—Post- It is requested 14
age, as per that the post-
postage-book, age - book re-
f...US 0 0 ferred to may
be transmitted,
duly certified Declined.
" that the stunt
" charged was
"expendeLi
" solely on ac
" count of the
"public ser (Signed)
*vice." J. H. 3Lsgwgr.t..
Paid woman The Accountant 17 Ido not choose to go
cleaning office.+ is requested to into these minor del-
tid small itte- furnish the de- tails. Vouchers are
nishings, tailed accounts impossible, as such
SS 14 1, of particulars office exnenees are
of these mixed with those of
Coal, light, and charges, with the Society. The
petty charges, sub . vouchers whole sum charged
£lO o 0 in support for office expenses is
thereof. :21. 14s. If the Audit
Board thinks this ex-
travagant, and that
rent, taxes, Loads, gas,
attendance. cleaning
and furnishings for
three rooms, can be
got elsewhere cheaper
it may indicate the
place.
(Signed)
J. H. Ma.kwai.l..

earuspantlnct.