HC Deb 18 February 1895 vol 30 c955
MR. J. H. JOHNSTONE (Sussex, Horsham)

I beg to ask the President of the Local Government Board whether the Board contemplate making any rules under Section 58, Sub-section (3), of The Local Government Act, 1894, with respect to the audit of the accounts of Parish Councils, and of parish meetings in parishes not having Parish Councils; and if it will be necessary for an audit to be held where no expense has been incurred by a Parish Council or by a parish meeting, or where all expenses have been deferred privately and not out of the poor rate or out of public funds; and, who is to attend the audit on behalf of a parish where there is no Parish Council.


The Local Government Board propose shortly to issue rules under the enactment referred to. If a Parish Council have, in fact, in their capacity of Parish Council received and expended moneys the accounts will be subject to audit, from whatever source the money has been received. The liability to attend the audit in respect of a parish where there is no Parish Council would attach to the person by whom the moneys had been received and expended on behalf of the parish?