HOSPITAL ACCOUNTS.

Daily Telegraph (Napier), Issue 3170, 26 August 1881, Page 2

HOSPITAL ACCOUNTS.

[To the Editor of the Daily Telegraph.] Sir,—Mr Winter, in bis letter published last evening, endeavors to persuade the public into the belief that the hint thrown out by the Herald respecting the publication of my letter in the first instance was intended for me, whereas, as everyone could see with the exception of himself, it was clearly meant to remind him of his want of courtesy and knowledge of journalism. He distinctly states that it is the general practice of auditors to sign the cash-book. I as distincly state, and all business men will bear me out in my assertion, that auditors to all public companies and institutions treat the cash-book after it has been duly examined as a subsidiary book ; and, further, having had the privilege of examining the books of much larger and in most respects more important bodies than the Harbor Board, Education Board, or even the County Council, in no single instance have I seen the cash-book contain the signatures of the auditors. Mr Winter, banker though he be, and an adept in accounts, and presumably well versed in the auditing required for public companies and institutions, I am readily prepared to point out when occasion requires how independent auditors should act to protect the interest of shareholders or subscribers as the case may be. As regards my referring to the dates when auditors were appointed to act on behalf of the Hospital, I gave them as he had done himself, and any misunderstanding that has arisen concerning them must be through his own mistake. I thank him for his original remark as to the rapid flight of time, and hope he will not fail to remind me, when another quarter has passed, as I am apt to overlook these trivial occurrences. As to troubling him to go back as far as 1878 I have no doubt but that the subscribers and public generally will be qnile satisfied if he, together with the rest of the Committee, will give an account of their stewardship from January, 1880, to the present time. Mr Winter affirms " that accounts are generally audited with the object of examining their correctness, and not necessarily for publication." I cannot possibly agree with him here, and maintain that the accounts of any public institution that have been duly audited and treated in a regular manner, as he distinctly asserts the Hospital accounts have been, should be published to allow all those concerned an opportunity of examining the same, and seeing whether their interests are being carefully looked after or not. And it is essentially necessary that this bo done, to promote healthy management, especially as in this case where a public trust is concerned. I admit it is very easy for me to find fault with and point out the exceedingly careless manner in which the Hoßpital Committee have hitherto looked after tbe interests of subscribers, and one need not go very far to hear uncomplimentary remarks passed on the subject. I scarcely think Mr Winter need ask for a stronger proof than the present unsatisfactory state the Hospital is in to convince him that the Committee have mismanaged the affairs intrusted to them. And the unpublished accounts though they be correct, are evidence against them ; and though they might not, if published now, correct matters, they most probably would have been the means, had they been published at the usually appointed time, of effectually checking the extravagance in the management that has existed for so long. At any rate, it would be a great pity to deprive an intelligent public of the pleasure of examining aud obtaining tho important information the publication

of the Hospital accounts would doubtless give them, for the sake Of one who might not be able to undertand tho large items of expenditure without the able assistance of Messrs Winter and Co. The sifting process seems to tickle Mr Winter's fancy immensely. I may say for his -/benefit, and to further the happy frame ot mind he assumes in his concluding remarks, that it is in satisfactory progress, and when finished I trust will tend ttfTpromote & healthier tone in Hospital management, and that good results will follow my efforts in trying to gain for the subscribers that satisfaction they have been content up to the present to remain without.—l am, &c, Verax. Napier, August 26tb, 1881.