The Express.
London, England, 1861-08-14 00:00:00

PUBLIC ACCOUNTS.

There was hisued this morning the second report
of the select oommittesi of the House of Commies, appointed
far the examination from year to year of the audited
ammemlie of the public expenditure. With regard to the ac-
iamb d theolles of Works, the committee my they are glad
lesheerre that they are now rendered with greeter regularity
Man is former times. " The aooottats of 185940," they add,
" were seat into the Audit-office in November, 1860, and
though the report of tee Audit Board for that year refine
to the want of the information required, they are secured
that the documents relating to subsequent accounts have
either been or arranEementa are making for furnish
leg them to A 't
-office." The votes for the great ser-
viette of the arms and envy, and those for the revenue
&Palms* ars, it la remarked, taken " for services
whisk will come la course of payment during the
year On the 31st March the account. of the year
for these services are closed. The balsams ars dr
dared by the Audit Board ; any maps., that may rentals Is
given up to the exchequer, and is not available %emanate
made after the closing of the account If any awe eased
has not been paid and is required, it must be re-voted.
The votes for the office of seas and the other civil mewinea,
are taken "(or the services of the year." Accordiag to
these words, the sum voted is appropriated to the service
voted, but there is no limit of time for the payment, and
provided the PUT be applied to the proper service, the
balance remaining in the &chequer or Pay-office may be
carried forward from year to year, and the account remains
open for an indefinite time. The public accounts are thus
dealt with in a different manner. The great ac-
counts of the army and navy revenue departments
on ow principle, the civil service amounts on another."
"The mate of taking the watea," sly the committee, " by
which balances are carried se from year to year, interferes
with the presentation to peaking of a satisfactory appro-
priation account. The effisorof the Audit Board who
examines the coconuts of the Ofee et Works, stated to the
committee that he did nil amelder that the account sow
laid before parliament is a sadefeetory appropriation
count, or that the Audit Board are at present able to furnish
such an account, in consequence of the balances carried over."
The committee afterwards call attention to the large ba-
Lams oe account of the civil service, retained at the termi-
nation of the anemia year, which they eansider to be coca-
mooed mainly by the mode in whkh the votes are taken.
For 1860-61, a vote was take, of 44,496 L, and on the 31st
December, 1860, there remained fa the Exchequer that very
cam of 44,495/. %indrawn, cloudy showing that no part of
the vote foe 1860-431 had been lunched up to 31st December,
18110 wed that the services of 1860-61 for two
quarters had been paid from the balance of 133940.
la 186960 the expenditure ea certain votes enumerated
amounted to 619,3:161. "This amount," continues the re-
port, "includes • sum of 32,600/., composed of balances
returned to the Exdiequer, and of a balance transferred to
the trustees of the Britoil) Museum; the actual 'speedily»,
therefore, in the year 188f1.60 was under 5147,000. From
the ammo report it appears that the balances on the runs
votes at the termination of the year, and carried forward
to the next, amounted to 630,064/. ; being more than the
whole expenditure of the year—a large sum, beyond
whet would appear necessary to meet the liabili-
ties of the year 185940, and to carry on the
service until the votes far 1860 had pined. The
report concludes as follows :—" The attention of the
Treasure appears to have been called this year to the
large amount of them balmier', and they have applied a
remedy by directing the Oates of Works to surrender to the
Exchequer certain sums from the balsam of 1859.60;
and at the same time have deducted from the
votes of this year an estimated surplus of the
voles of 186041. This course, however it may
serve as a temporary expedient, effects no permanent
arrangement ; nor can your committee see say way of
placing the amounts of the Office of Works on a satisfactory
footing. exoept by extending the mode of taking the vases
for the navy and army to the services wider the Odic* of
Works. 'llia alteration will render necessary other arrange-
ments for the conduct of the public service, but until your
committee have made further progress in their investiga-
tuns, they &totals from entering upon these questions."