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

PUBLIC ACCOUNTS'.

The second report of the select committee of the House
of Commons, appointed for the examination from 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 suppbeder
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."
dared by the Audit Board ; any surplus that may remain 15
given up to the exchequer, and is not available for pay mente;
made after the closing of the account. If any sum voted
has not been paid and is required, it must be re-voted
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 foe-
ward 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 aebounts of the army and
navy revenue departments on one principle, the civil service'
accounts on another. " The mode of taking the votes," °Or
the committee, " by which balances are carried on from Ye'lr
to year, interferes with the presentation to Parliament of
satisfactory appropriation account. The officer of the Audit
Board who examines the accounts of the Office of Werke'
stated to the committee that he did not consider that the a".
e
count now laid before Parliament is a satisfactory aPPrnPrig-
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,
occasioned 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 £44,915 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 esa
penditure on certainvotes enumerated amounted tat 619,336;
"This amount," continues the report, "includes a sum 0'
£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 apps°
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 ba:
bilities of the year 1859-60, and to carry on the service until
the votes for 1860 had passed. The report concludes as fel-
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 oertain sums from the balanee9
of 1859-60; and at the same time have deducted from t"
votes of this year an estimated surplus of the votes of 1860-
61. This course, however it may serve as a tempor
pedient, effects no permanent arrangement ; nor can your
committee see any way of placing the accounts of the OW
of Works en a satisfactory footing, except by extending thee
mode of taking the votes for the navy and army to the Or.
vices under the Office of Works. This alteration will rep'
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."