The Sun.
London, England, 1861-08-16 00:00:00

PUBLIC ACCOUIVIIS.

• The second report of the select committee of the House
of Commons, appointed for the examination front year to
year of the audited accounts of the public expenditure has
been issued. With regard to the accounts of the Office of
Works, the committee say they are glad to observe that
they are now rendered with greater regularity than in former
times. " The accounts of 1859-60," they add, " were sent
into the Audit-office in Nov., 1860, and though the report
of the Audit Board for the year refers to the want of the
information required, they are assured that the documents
relating to subsequent accounts have either been supplied or
arrangements are making for furnishing them to the Audit-
office." The votes for the great services of the army and
navy, and those for the revenue departments, are, it is re-
marked, taken for services which will come in course of
payment during the year. On March 31 .the accounts of the
year for these services are closed. The balances are de-
clared by the Audit Board ; any surplus that may remain is
given up to the exchequer, and is not available for pay inent
made after the closing of the account. If any sum voted
has not been paid and is required, it must he re-voted.
The votes for the office of works and the other civil services,
are taken " for the services of the year." According 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 sum be applied to the proper service, the balance re-
maining in the Exchequer or Pay-office may be carried for
ward front 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 accounts of the army and
navy revenue departments on one principle, the civil service
accounts on another. " The mode of taking the votes," say
the committee, " by which balances are carried on from year
to year, interferes with the presentation to Parliament of a
satisfactory appropriation account. The officer of the Audit
Board who examines the accounts of the Office of Works,
stated to the committee that he did not consider that the ac-
count now laid before Parliament is a satisfactory appropria-
tion account, or that the Audit Board are at present able to
furnish such an account, in consequence of the balances car-
ried over." The committee afterwards call attention to the
large balances on account of the civil services retained at the
termination of the financial year, which they consider to be
occ.asioned mainly by the mode in which the votes are taken.
For 1860-61, a vote was taken of £44,495, and on the 31st
December, 1860, there remained in the Exchequer that very
sum of £41,945 undrawn, clearly showing that no part of
the vote for 1860-61 had been touched up to 31st December,
1860, and that the services of 1860-61 for two quarters had
been paid from the balance of 1859-60. In 1859-60 the ex-
penditure on certain votes enumerated amounted to 619,336.
" This amount," continues the report, " includes a sum of
£32,600, composed of balances returned to the Exchequer,
and of a balance transferred to the trustee of the British
Museum; the actual expenditure therefore in the year 1859-
60 was under £587,000. From the same report it appears
that the balance on the same votes at the termination of the
year, and carried forward to the next, amounted to £650,064,
being more than the whole expenditure of the year—a large
sum, beyond what would appear necessary to meet the lia-
bilities of the year 1859-60, and to carry on the service until
the votes for 1860 had passed. The report concludes as fol-
lows :—" The attention of the Treasury appears to have been
called this year to the large amount of these balances, and
they applied a remedy by directing the Office of Works to
surrender to the Exchequer certain sums from the balances
of 1859-60 ; and at the same time have deducted from the
votes of this year an estimated surplus of the votes of 1860-
61. This course, however it may serve as a temporary ex-
pedient, effects no permanent arrangement ; nor can your
committee see any way of placing the accounts of the Office
of Works en a satisfactory footing, except by extending the
modo of taking the votes for the navy and army to the set"
vices under the Office of Works. This alteration will ren"
der necessary other arrangements for the conduct of the
public service, but until your committee have made further
progress in their investigations, they abstain from entering
upon these questions."

COUNTRY MARKETS.

BIRMINGHAM—Aua.IIS.

At to-day's market there was a small supply of Bug:
lish wheat from the farmers, and fine kinds sold slowly, a'
late rates ; inferior is to 2s lower. Barley was unaltered in
value, with little doing.