HC Deb 09 February 1926 vol 191 c829
94. Sir F. HALL

asked the Financial Secretary to the War Office whether he is aware that Sir H. Lawrence's committee in their Report dealing with Army accountancy expressed the view that the control of Army expenditure by regulation based on maximum allowances for all normal conditions was necessarily wasteful; that nevertheless, arising out of the disbandment of the Corps of Accountants, this system has again come into being; and whether there is reliable evidence to show that the saving that will be effected by the staff reduction that has taken place will counterbalance the wastage of expenditure which occurred in the years preceding 1919 under the methods of accountancy that have been revived?

Captain KING

My hon. and gallant Friend is correct in his statement of the views of the Lawrence Committee, but is under a misapprehension as to the effect of the recent decision regarding cost accounting. Cost accounts are to be continued for all establishments in which there is reason to consider that they are of proved use for financial control. The saving to be effected in staff reduction is a real one. I hope to deal more fully with this subject in introducing Army Estimates.