HC Deb 14 March 1939 vol 345 c187
3. Mr. Mathers

asked the Secretary of State for Scotland what steps it is proposed to take to determine the financial responsibility of the Town Clerk of Dalbeattie to his council in respect of defalcations by an employé of the Town Clerk; whether he is aware that the council has refused to submit the matter to him; whether the council has obtained counsel's opinion; and what action he proposes to have the whole matter cleared up satisfactorily?

Mr. Colville

I am informed that the town council have considered how to meet the deficiency in question, and have decided to charge it to the rating account. I am not aware of the terms of any opinion by counsel on the matter. The propriety of any method adopted by a local authority for dealing with a deficiency is a matter which falls to be considered by the auditor, and I have no authority to disallow any item which he decides to allow. The public audit of the accounts of the burgh was held on the 9th instant, and I have to-day received a report from the auditor that he has considered the defalcations and has decided to allow them as an item of expenditure.

Mr. Mathers

Does the right hon. Gentleman accept that opinion? Does he not think that some action is called for from him in respect of this matter?

Mr. Colville

I have no power to do other than accept the opinion put to me by the auditor under the appropriate Act.