§ MR. CHANNING
I beg to ask the Vice President of the Committee of Council on Education whether the Department employ auditors to inspect the accounts of voluntary schools under Article 18 of the Code?
§ MR. ACLAND
The Department is empowered under Article 18 of the Code to employ auditors of accounts to visit schools and inspect their accounts. The usual practice, where there is any reason to suppose that the accounts are unsatisfactory, is to cause the managers to forward their account books and vouchers for inspection in the Department. This is frequently done. I am only aware of one case in which officers have been specially sent to a school to inspect the accounts, but it is part of the ordinary duty of Her Majesty's Inspectors to examine and report upon the accounts.