§ Mr. H. G. Williamsasked the Minister of Health what methods are adopted for the purpose of cost accountancy by the county councils which own and work quarries in respect of overhead expenses; whether such overhead expenses include any proportion of the general overhead expenses of each council; whether full allowance is made for the depreciation of the machinery used and the lorries employed in the transport; whether the present ascertained cost includes the cost of transport to the site of the road works or is a cost at the quarry; and whether he is prepared to make arrangements for the publication in future of the cost accounts of these quarries?
§ Mr. R. S. HudsonThe quarries owned and worked by county councils vary so widely in size, importance and other circumstances, that it is not possible to make any general statement as to the methods of cost accountancy adopted. I am informed that my right hon. Friend the Minister of Transport takes steps to ensure that the prices charged for material obtained by local authorities from their quarries and used on grant-aided road works are reasonable and cover the full costs on the quarry site incidental to production and loading. Transport to the site of the works is separately charged. As regards the last part of the question, the accounts of a county council, together with all relevant documents, are required to be placed on deposit and available for public inspection for seven days before the annual audit. Notice of the audit is given in a local newspaper. My right hon. Friend does not think that any special arrangements for publication in print would be warranted.