§ SIR JAMES RANKIN (Herefordshire, Leominster)To ask the President of the Local Government Board whether it is permissible for the local education authority to pay the salaries or other payments due to any elementary school by one payment made to the correspondent or headmaster of any school, and distributed by him to the proper recipients, without involving such correspondent or headmaster as an accounting officer to the auditor of the local education authority's accounts.
(Answered by Mr. Walter Long.) I am advised that sums paid to a person for distribution in the way suggested in the Question would render that person an accounting officer whose accounts would be subject to audit. A simple form of account has, however, been suggested by my Department for use in cases where sums are paid for distribution to one of the managers of a school as correspondent, and relate only to salaries. If this is produced at the audit the personal attendance of the manager would not, I think, in ordinary circumstances be required.