CITY AUDIT.

New Zealand Herald, Volume XIII, Issue 4461, 1 March 1876, Page 3

CITY AUDIT.

To the Editorof the Herald. Snt, —There has been a good deal of discussion, about the disallowances of certain items in the city, accounts by the late .* auditors, of whom I had the honor of being one. A good deal has also been said as to what the auditors' duties are. In the caee of the City Council, their duty is to see thai all the rates, rents, loans, and all other moneys which ought to be received have been duly accounted for; and, on the other hand, to see that the expenditure aud application of those moneys arc in accordance with the spirit and intention of the various Acts under which, they have been raised. Fortunately, all those Acts are very plain, and for the most part display much wisdom and foresight ill their provisions. Under the Corporations Act there is no discretionary power left with the auditors, but they must approve or disallow according as the expenditure and application have been in accordance with or contrary to the Acta prescribing the manner of application. It was my misfortune, along with my coauditor, to be obliged to disallow certain items in the Council's accounts. For this I take neither praise nor blame, simply because it was our duty, which, if wo had not done, we would be liable to censure and be held responsible; but Ido object to being punished for doing that duty. And further, 1 object to seeing anyone else punished for doing their duty. If, instead of the Council endeavouring to evade the law, they set their faces resolutely to put and keep their affairs in order, and tp.'io steps to pay off, if possible, the special loan debentures, which, if done, would relieve the ratepayers from much of the present annoying taxation, they would deserve well of the citizens.—l am, &c, George Fraseb.