The Manawatu Standard (PUBLISHED DAILY.) Suivant la verite. THURSDAY, APRIL 26, 1883. CIVIC EXPENDITURE.

Manawatu Standard, Volume 4, Issue 119, 26 April 1883, Page 2

Manawatu Standard (PUBLISHED DAILY.) Suivant la verite. THURSDAY, APRIL 26, 1883. CIVIC EXPENDITURE.

The question of the efficient auditing ot the accounts of municipal bodies is one of very considerable importance, which frequently occupies the attention of the Press m this colony. The Wellington Post has lately been dealing with the subject m its editorial columns. Our contemporary forcibly observes : — No system of audit can be pronounced efficient or adequate which does not embody the power of confining the disbursements of public money rigidly within the provisions of the law.- Nobody cares by what arithmetical or mathematical process the auditors attain the goal of accuracy, whether by mere addition, ot quadratic equations, or differential calculus,. or Napier's logarithms, so long as they do get correct results, but these we have a right to demand. The Post then maintains, and we think every one will agree with it, that audits ought not to be confined to the mere casting up of accounts and comparing bank hooks and vouchers? but ought to carry with it the power of making councillors personally responsible for auy illegal dealings with the public funds. There are two methods of effectiug this, namely, the pre.audit which requires the auditor's certificate that the payment is legat and regular before any public aioney can be paid away, and a post-audit, coupled with not only the. power ;but the compulsion on the part ot the auditors to surcharge councillors with all sums illegally or irregularly, disbursed, and to compel the prompt refunding of such moneys out of their private purses. Either plan constitutes a complete check. Roth have long bpen m at Home with very satisfactory result?.