HC Deb 09 January 1990 vol 164 c574W
Mr. Ralph Howell

To ask the Chancellor of the Exchequer why normal commercial accountancy and auditing methods do not apply to the public sector.

Mr. Ryder

Normal commercial accountancy and auditing methods are employed or are being developed in the public sector where it is considered appropriate to use them, for example where Government Departments are engaged in commercial or quasi-commercial activities.