Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-07-03

SOnlLnuen from F1rSt Page)
mittee has taken its duties seriously
and membership on it has been highly
regarded. A noteworthy feature Of
its organization is that, with rare ex-
ceptions, its chairman has been Sc.
lected from the opposition, so as to
emphasize the policy that has been
adopted Of giving to the work Of the
committee non-partiSan character.
The function Of the committee may
be broadly stated to be that of an
nually reviewing. the financial oper.
atoms Of the government for the pur.
pose OF determining the fidelity with
which administrative officers have
performed the duties. In making this
review 1t not only has before it the
Reports of the controller and auditor
general, but 1t also has the direct
assistance of those officers. This is
emphasized by Col. A. ]. v. DurelI,
chief paymaster, war office, London.
IN his noteworthy study of parliament.
tary control over financial operations,
concluding: "A committee probably
never would be able to detect any Of
ficial eXtravagances or scandals I'M
Tess guided by an official bloodhound
who is in their service and with such
powers as the controller and auditor
general possesses.
It is important to note, as DR.. Will
loughby points out, that just as the
functions of the controller and au-
ditor general properly extend beyond
those of making a mere formal or
proper audit of expenditures to that
OF pointing out wherein moneys have
been wastefully or ill-advisedly spent,
so the functions of this committee in.
clude the duty of detecting not merely
illegal action, but the extent to which
discretion in respect to the applica-
ton Of funds has been unwisely ex-
ercised. In the words of Col. Durell
whether dealing with subjects origi-
nally suggested therein, or in taking
fresh line Of it's own. the functions
OF the committee extend, however.
beyond the formality of the expendi.
ture to its wisdom, faithfulness and
economy"
Regarding the practical advantages
Of the work of this committee, the In
stitute for Industrial Research be.
lieves there can be no doubt To a
considerable extent it Is looked upon
as the browning feature Of the whole
system of British financial administra.
ton. This arises not merely from the
fact that through it Parliament is able
currently to pass upon the acts of
4lS dBcllS, Out from
the great restraining influence that
the work of the committee has upon
these officers in the expenditure of
the funds granted to them.
No one can study the work of this
committee, and the part that it plays
in the system of financial administra
ton of Great Britain, without being
convinced of the need for such a BODY
in the Congress of the United States
1t represents, indeed, the last link in
the chain of agencies-the other links
of which are the President as admin
istrator -in-chief, the Bureau Of the
Budget, the committee on appropria
tons of the two houses and the office
of controller general, through which
an efficient administration Of the
financial affairs of the National Gov
eminent is to be secured. Withou
1t much of the advantages anticipated
from the creation of the Independent
office of controller general may b.
lost.
The creation Of such committee, 4
should be noted. will represent, no
an addition to, but simplifcation OF
the present committee system of thu
House. This body now has clever
committees on expenditures In TIT
several departments and on public
buildings whose duties are in genera
those which II Is conferred should b'
conferred upon the committee on pun
lie accounts. 1t is notorious, however
that these committees have neVe
functioned in the sense OF annually re