The Waikato Times AND THAMES VALLEY GAZETTE. THURSDAY, JULY 23, 1891.

Waikato Times, Volume XXXVII, Issue 2668, 23 July 1891, Page 2

The Waikato Times AND THAMES VALLEY GAZETTE.

THURSDAY, JULY 23, 1891.

ivpml and i-xiict lustic; to all men, | of »fhat»wyor statu or persuasion, religious or

It is satisfactory that the Local Builies' Accounts and Audit Bill has been delayed iu its passage I through the House in order that it may ho referred t'ov criticism to the bodies immediately interested, ;md on whom rests tho onus and responsibility of n-dmijiiatoring-local alfairs. Tlio elt'eet of this ai-,01) will no doubt bo that the Kill will be considerably mortified before it is allowed to becomes law. _ TliO Bill was drafted by or at the instigation of tha Controller-Geuoral, ami as is perhaps only natural is framed with the"main idea of lessening the work of the staff over which he prosides, regardless of the fact that if tho measure becomes law that of tho ullicials of local bodies will bo seriously increased, ami the responsibility of members, who render gratuitous j service, made more weighty. It is of eour-e absolutely necessary that each ot the accounts unumeratod — interest, sinking funds, loans and general iuud—shall bo kept as separate aec.mnts, and all receipts aMid expenditure on behalf ot oach clearly shown. But surely to do this should not necessitate the keeping of a sopnrato banking account under eacli hoad. All the bus-inoaa and funds have to bo deatt; with by the same ollirials and the same Boprd. The funds, tiiereforo under all heads are undor tho Rame control, and the posting in tho books of thf board nf all dobils and credits to racli account should be suiKcicnt, and the public auditor should be capable of understanding accounts so kept. His duty of seeing that im funds are illegally

applied should not Ik; one titlli moiv difficult, than it would 1»- if hdf-si-dozeii linking accounts were open. No man of luisiiics; would dream of dealing with liis nHairs hv such a cuml»::i-son»it system as that, proposed. Hi.s object is to olilain a <;usiranteo of accuracy at tin; least expenditure! of labour, and public liodi(!s should have tin; same object iu view. Lt is, we fear, very much Iho case, as regards tho clerical work of the Government, that the system has grown up from the necessity of liuding work for the clerks who draw salaries from the Treasury. Lorul bodies do not fuel this necessity. On the contrary their difficulty in this respeco is to get efficient men to do their clericnl work for the highest salaries their limited "unds will allow them to pay. It appears to us that the ControllerGeneral has made an effort to relieve himself and his department from work and responsibility which properly appertain thereto. The circular recently addressed to public bodies etidences a move in the same direction. It may be true, under the present system of audit, that it is practically impossible to detect defalcations on the part of collectors who fail to account for the monies collected. This need not be so. in our opinion it is quite within the range of an auditor's duties to apply by circular through the post to seo who are returned as being- in arrears with their races or other dues. There would bo no delay in replying on the part of those who had paid and tho mistakes 01 dishonesty of the local official would be speedily roveoled. A conscientious auditor insists upon seeing every security represented in a balance sheet as existing, if he is justified in taking this step to check irregularities he is surely equally so in pursuing the course wo have suggested, the cost would be trifling, in fact it would be desirable that tho machinery of the Post Office should bo placed at his disposal for tho purpose. If tho issuing of the circular wo havo suggested woro mado compulsory on his part ho would bo entirely relieved from the position of appearing to doubt the integrity of the official whoso accounts were undor review. An auditor's duty is quite as much to prove a man or body of inoii honost as to discover that they sire the contrary. Wo believe that the Bill before tho Parliament will mako public accounts moro nooossarily complicated than at present, which would bo a move in a wrong and mischoivuus diroctiou. Wo aro of opinion that the appeal to the public bodies throughout tho colony will lead to tho measure boiiig thrown out, and iu addition cause valuablo suggostious to bo made- as to possible remedies for existing defects from those wlio wear the boot and are therefore most capable of pointing out wkero it is unnecessarily tight.