§ MR. BARNARD (Kidderminster)To ask the President of the Local Government Board if he will state the precise terms of the appointment of Mr. F. H. Mowatt, assistant auditor of the Metropolitan (Poor Law) Audit District, which comprises the district of the Poplar and Stepney Sick Asylum District.
164 (Answered by Mr. John Burns.) Mr. Mowatt is appointed to assist the district auditors for the time being for the London county audit district, the Metropolitan Boroughs Audit District, and the Metropolitan (Poor Law) Audit District, respectively, in the performance of their duties as such auditors, and ho is at present required to assist the auditor of the last-mentioned district. Under The District Auditors Act, 1879, an assistant auditor has, subject to any exceptions made by the terms of his appointment, the same powers and duties and is subject to the same obligations as the auditor whom he is appointed to assist. By the terms of his appointment, Mr. Mowatt has no power of making any disallowance or surcharge, and in the exercise of his powers and the performance of his duties is made subject to the directions of the district auditor whom ho is required for the time being to assist.