PUBLIC ACCOUNTS.

Manawatu Standard, Volume LV, Issue 256, 26 September 1935, Page 3

PUBLIC ACCOUNTS.

DUTIES OF PARLIAMENTARY COMMITTEE. Important differences between the procedure and functions of the Public Accounts Committee of the British House of Commons and those of the corresponding committee of the New Zealand House of Representatives were the subject of a memorandum referred last session by the Controller and Auditor-General to the chairman of the New Zealand committee. This action was taken with a view to obtaining an expression of opinion from the Public Accounts Committee regarding the constitutional relationship which should exist between the Audi-tor-General and that committee.

The following matters were ‘ discussed in this memorandum and also in subsequent communications,: — (a) Parliamentary control over expend!-, ture; (h) Parliamentary control over the form of public accounts; (c) the statutory position of Controller and Auditor-General ; (d) the system on, which the public accounts are based; (e) the functions of statements of receipts and payments as compared with departmental revenue accounts and balance-sheets; (f) distinction between an appropriation audit and a commercial audit. In his annual report to Parliament, tabled in the House of Representatives this week, the Auditor-General (Colonel G. F. C. Campbell) states that when these matters came before the committee for discussion it was explained that any decision come to could not he reported to Parliament, as the subject of the audit representations had not been specifically referred by Parliament to the committee. The committee, however, had consented to hear and consider the audit review of the position. Important differences had been found to exist betwen the British and Now Zealand systems. As these questions very closely affected the important principle of the control of public expenditure by Parliament through its committee, and also through the Controller and Auditor-General, who was an officer of Parliament, and as they also affected the constitutional position of the controller, Colonel Campbell though it desirable that the attention of Parliament should he called to the situation in the hope that consideration might be given• the anomalies appearing to exist and which would seem to require early adjustment.