THE A UDITOR-GENERAL'S DEPARTMENT.

Lyttelton Times, Volume LXXVI, Issue 9494, 17 August 1891, Page 3

THE A UDITOR-GENERAL'S DEPARTMENT.

TO THE EDITOR. Sib, —A few day’s ago it was announced, under Parliamentary intelligence, that “a letter was road,from the Auditor-General to the • effect that the work of the Audit Department was nob at present being satisfactorily performed, owing to the staff being short-handed.” This is an awkward admission for the chief ofScer of perhaps the most important department of the public service to be compelled to make, because it provokes the question. At what time has the work of the Auditor-General’s office been satisfactorily performed? Certainly not for the past ten years; since Mr Fitzgerald’s ever-to-be-remembered report on the management, accounts, and audit of the public revenues of the several Australian Colonies presented to both Houses of the General Assembly by command of His Excellency. Your readers cannot yet have forgotten that we were there very wisely informed, “ That in public accounts there are two objects in view. First, to prove the correctness of the account; and secondly, to afford information to the public as to the financial condition and government of the country * * An account may be stated clearly and intelligibly, or in a complex and ineiegant form. In the highest class of accountants, something of the taste of the artist must be joined to the logical accuracy of the mathematician.” When the Government of New Zealand first appointed au Auditor-General in 1858, he was to be an officer entrusted with the examination of the accounts of all persons concerned in the collection, custody, receipt and issue of public money, and stores of the General Government of the Colony. In 1861 and in 1866 this Act was altered by the appointment of a ControllerGeneral, and subsequently by the constitution of the more important office of Commissioners of Audit, and each step was a further ambitious stride in the direction of autocratic power. It is necessary to observe the Parliamentary authority here given was “ to audit tho accounts of tho Colony,” and the accounts of the Colony were those set forth in the Appropriation Acta of Parliament; and from which no departure is permitted, except under very peculiar circumstances. This" control necessitated the employment of soma sixteen clerks and five travelling inspectors and two chiefs, at a cost of about .£BOOO per annum surely quite enough. But the Auditor-General is not satisfied with this state of things, therefore the outside accounts of the Colony must bo brought under bis control. He first grasps at the local accounts in the Public Revenues Act of 1878, and next in a Bill now before Parliament he seeks further supreme authority in “ The Local Authorities Accounts and Audit Bill, 1891 but it is a marvellous fact that there are none of these local authorities Road Boards, County Boards, River Boards, Municipalities, Town Boards, Domain Boards, Cemetery Boards, Museum and College trustees, that derive any portion of their revenues from Parliament, and, consequently, there is no mention of them in the Appropriation Act of the General Assembly. A most elaborate piece of machinery has been constructed in the last new fad of the Auditor-General in the attempt to teach the local authorities howto keep their accounts. It may be said to be his artistic finish. The attempt to control all these accounts from Wellington is not only absurd, but it is exceedingly inconvenient, unpopular, irregular and incomplete. Moreover, it could not hold good in any Court of Law. A clerk from the office examines the account, he reports to the Auditor-General that he has done so, transmits the balance-sheet to him, and this dignified officer thereupon endorses the account, . alleging that he has audited the same, . and found it .correct, and signs. the certificate, while in truth he has not seen one item of it, he has not examined it, and could not swear to its accuracy in any Court. His signature is not unfrequently attached by a rubber stamp, and miglit for anything we know to the contrary, be affixed by a cadet in his office. If this fad be conceded to him, and additional force be added to his staff, we shall hear in another session that he demands to audit the accounts of, the Banks, and all the various' public companies enrolled under Acts of Parliament, of friendly societies, of co-operative stores. The Audit Department, as ,at present constituted, is a circumlocution office of the worst scamp.— I am, &c., OBSERVER.