§ MR. SMEATON (Stirlingshire)I beg to ask the Secretary for Scotland whether, seeing that the delay in the publication of the accountant's Annual Reports to the Scottish Education Department renders those Reports practically valueless except as historical records, he will endeavour to arrange that they be published at least within eight or nine months after the expiry of the year to which they relate.
§ MR. SINCLAIRSchool Boards are allowed by statute to 1st January in each year for sending in their accounts for the financial year ending 15th May preceding. Notwithstanding that every effort is made by the Department to get these accounts submitted at an earlier date than the statutory one, many school boards delay sending in their accounts till after the prescribed date, even into the months February and March, In these circumstances, it will be seen that the delay in the publication of the accountant's Annual Report is not attributable to the accountant, but is due to the delay of school boards in forwarding their accounts to him.