§ SIR WILLIAM WEDDERBURN (Bantfshire)I beg to ask the Lord Advocate whether he will state on what grounds the Local Government Board compelled the Parish Council of Marnoch, in Banffshire, to discharge the auditor who for some years had done the work satisfactorily for the Parochial Board for £3 3s. per annnm, and to accept the services of a new auditor who charges £6 6s., although he throws upon the Inspector of the Poor the duty of making up a complete abstract of income and expenditure, a duty which the original auditor himself performed; whether he is aware that in the Fordyce and other parishes dissatisfaction also exists on account of the cost and inconvenience arising out of the present system of auditing parish accounts: and whether the Government is prepared to take any steps to remedy these grievances?
§ * THE LORD ADVOCATEThe Act of 1894 imposed on the Local Government Board the duty of appointing auditors, and this duty they discharged by grouping the parishes of Scotland as experience and convenience suggested; obviously, therefore, it was impossible to provide for all the former parochial auditors. It is difficult to compare the old voluntary audit with the statutory audit now in existence, the latter being, as a rule, much more thorough and efficient. The new audit is conducted under stringent regulations, and is therefore more costly than the old system. The Local Government Board is aware that some dissatisfaction exists, and is considering how the system can most satisfactorily be improved. I am in consultation with the Secretary for Scotland, and hope very soon to be in a position to make a definite announcement on this subject. The duty of making up an abstract is laid by Statute on the Clerk or Inspector.