§ MR. MOONEY (Newry)
I beg to ask the Secretary to the Treasury what is the practice followed by the Auditor-General and Comptroller of Accounts in connection with the accounts of the Board of Agriculture and Technical Instruction, Ireland, are those accounts submitted to the Auditor-General each year for audit with vouchers and receipts for all payments made and moneys received, with certificates of stock alleged to be held, giving details of cost of such securities, or whether the Board are only called upon to submit a general statement, the accuracy of which is not proved in the usual way by the production of receipts, vouchers, and certificates; and, if this latter course is† See (4) Debates, clxv., 125.1198 followed, will he state where such vouchers may be inspected.
§ MR. McKENNA
The accounts and vouchers of the Department of Agriculture and Technical Instruction are submitted monthly to the Comptroller and Auditor-General and are audited in detail, including verification of stocks. The accounts and the Comptroller and Auditor-General's Report thereon are included in the volume of Civil Service and Revenue Appropriation Accounts annually laid before Parliament.
§ MR. MOONEY
Does the Auditor-General exercise the same close scrutiny over details in this case as in the case of other Departments?
§ Mr. MOONEY
If not satisfied on details would the Auditor-General refer them back or does he pass the accounts without explanation?
§ Mr. McKENNA
He reports back to the Public Accounts Committee, and it is for that body to comment on the facts.