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Irish and

Scotch ex penditure.

New sys

tem of accounts.

aforesaid; and directing certain books to be kept, and forms observed, for the purpose of insuring that the issues of public money from day to day should be in strict conformity with the provisions of the several Acts of Parliament authorising such appropriation and expenditure.

In administering his department the Comptroller is assisted by a secretary, thirteen inspectors, thirty-four senior examiners of accounts, and sixty-seven junior examiners, by whom all the business will be prepared for the eye of the chief. These officers were appointed in the first instance by the Treasury, upon the issue of an Order in Council regulating the new department, and fixing the amount of salaries to be paid therein; but afterwards they will be amenable only to the Comptroller and Auditor-General.t

The department of Exchequer and Audit is represented in the House of Commons by the Lords of the Treasury." Provision has also been made to bring the expenditure for civil services in Ireland and in Scotland (as administered through the Irish Board of Works, and the office of the Queen's and Lord Treasurer's Remembrancer in Scotland) under the more immediate control of the Treasury, and in subjection to the improved regulations which are now applied to civil service expenditure in England under the Exchequer and Audit Departments Act."

Pursuant to the 23rd section of the Act of 1866, a royal commission was appointed in 1868 to frame an 'entirely new system of accounts and audit' to be applied to all the departments of Her Majesty's service. It consists of two commissioners, one of whom is unpaid.3

On May 12, 1868, Mr. Dillwyn moved, in the House of Commons, to resolve that those who conduct the audit of public accounts on

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Minutes, &c. issued under the
Excheq. and Audit Depts. Act, Com.
Papers, 1867, vol. xxxix. p. 357.
Ibid.
Corresp. E. & A. Act.
1867, No. 97, pp. 28, 42, 44. 29 & 30
Vict. c. 39, secs. 8, 9. Civil Service
Estimates, 1868-9, Class II. No. 17.

u Hans. Deb. vol. clxxxii. p. 1864.

See the nature of these services, Civil Service Estimates, 1868-9, Class II. Nos. 10, 12; & post, p. 713. Minutes, &c. Commons Papers, 1867, vol. xxxix. pp. 374-411.

W

Civil Service Estimates, 1868-9, Class VII. p. 8.

behalf of the House of Commons ought to be independent of the Further Executive Government, and directly responsible to this House; and reforms that inasmuch as the appointment, salaries, and pensions of the proposed. officers entrusted with the conduct of such audit are more or less under the control of the Treasury, the present system is one which imperatively calls for revision.' The friends of this motion urged that the new Act left too much room for Treasury interference with the Audit Office, and did not sufficiently facilitate the conduct of business in that department. In reply it was stated that so far as the Act had been tried it had worked well: that whereas several years used formerly to elapse before the application of the sums voted by Parliament could be entirely tested, now it might almost be said that during one session the expenditure of the previous session was thoroughly audited and laid before the House. This point has been steadily aimed at, although three or four years will probably elapse before the system gets into perfect working order.' The debate was closed by Mr. Gladstone, who advised Mr. Dillwyn not to press his motion to a division; whereupon it was withdrawn.y

3. The Mint.

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The Mastership of the Mint was formerly a political The Mint. office, and was frequently held in conjunction with some other appointment. But pursuant to the recommendation of a Royal Commission on the Constitution and Management of the Royal Mint, in 1849-which was endorsed by the Commons' Committee on Official Salaries, in 1850 the department was reorganised, and placed under a permanent head.

Works, &c.

4. The Office of Works and Public Buildings. The public works and buildings of Great Britain were, Office of for the first time, placed under the management and control of a responsible minister of the crown in 1832, when they were assigned to the charge of the Commissioners of Woods and Forests. But under this arrangement the very objectionable practice was introduced, of using balances of the land revenues of the crown to defray expenses

* Hans. Deb. vol. cxcii. p. 123. . Ibid. PP. 116-136.

* Ibid. vol.cxvi. p. 542; ante, p. 161. Commons Papers, 1849, vol.

xxviii. p. 347.

b Ibid. 1850, vol. xv. p. 179.

For particulars see Civil Service
Estimates, 1868-9, Class II. No. 21.

Constitu

tion of the Board.

Its duties.

connected with public parks or buildings. Wherefore, in 1851, Parliament directed that the land revenues should be kept apart, and that the cost of erecting or maintaining public buildings should be met by votes in Committee of Supply. And in order to prevent the recurrence of this evil, the departments of Woods and Forests, and of Public Works, were again separated by the Act 14 and 15 Vict. c. 42, which created a Board, under the name of the Office of Her Majesty's Works and Public Buildings.

The Board consists of a First Commissioner, and of the following ex-officio members, namely:—the Principal Secretaries of State, and the President of the Board of Trade. The First Commissioner has power to act alone; and, in point of fact, the other Commissioners never take part in the proceedings, except in cases of absolute neces sity, when the office of First Commissioner is vacant. Though the Board has a nominal existence, the department is practically in charge of one responsible head, who is subject to the direction and control of the Treasury.

The Chief Commissioner is always a Privy Councillor, and since 1823 has frequently had a seat in the Cabinet.

The Board has the custody and supervision of the royal palaces and parks," and of all public buildings not specially assigned to the care of other departments, whether the same are appropriated for government offices, for national collections, or for the recreation and enjoyment of the public. It has also the administration of

d Hans. Deb. vol. clxxi. p. 377.

213.

See May, Const. Hist. vol. i. p.

Rep. Com. Misc. Expend. 1860. (vol. ix.) Evid. 851-855, 1090. Hans. Deb. vol. clxxi. p. 415.

See Mr. Disraeli's (Chanc. of Excheq.) remarks as to the need there is for an additional royal palace, which shall be capable of affording suitable accommodation for the

reception of royal guests; and the discussion thereon. Hans. Deb. vol. clxxxviii. pp. 1681--1690; vol. clxxxix. p. 1252.

The parks are crown property, but are thrown open to the public under certain regulations, which are enforced by the Commissioner of Police, acting under instructions from the Home Secretary. Hans. Deb. vol. clxxv. p. 774.

moneys voted by Parliament for the erection and maintenance of all such works.

The buildings in charge of the Board include the royal palaces and the Tower of London, Hampton Court and gardens, and the following parks, viz. :-Richmond, Hyde, Green, St. James's, Regent's, Victoria, Kensington, and Battersea, all of which are in or near London; also the public parks and royal gardens in other parts of the United Kingdom; also the Houses of Parliament, Westminster and Chelsea bridges, together with the multifarious arrangements and responsibilities connected with the great Metropolitan improvements which were commenced in 1813 upon land belonging to the crown, or which had been purchased by Parliament for public improvements. The Board is also charged with the maintenance and repair of the roads and other public works at Holyhead, on the coast of Wales, which were undertaken by government principally for the purpose of facilitating the direct postal communication between England and Ireland. The probate registry offices, and the buildings in which the post offices throughout the kingdom are held, have also been recently placed under the supervision of the Board. As a rule, all works undertaken at the public expense, and not specially given in charge of other departments, are under the direction of the Board; but the exceptions are so very numerous, that it may be said that in point of fact the mass of the public works in England, are not under the control of the Board." For example, the buildings which are subject to the supervision of the Home Office, such as prisons, police courts, county courts, and hospitals, although their cost is defrayed out of public funds, are erected and maintained

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Rep. Misc. Exp. Com. Pap. 1860. vol. ix. Evid. 1968. See a debate on a proposal for the reorganisation of the Board of Works in charge of a responsible minister, under whose control all the public works of the

country, for which votes were passed in the House of Commons, should be placed, and who should be assisted by a permanent council of three or four practical men. Hans. Deb. vol. clxxii. p. 577.

without any reference to the Board of Works. In like manner also, the British Museum, the Admiralty (as regards harbours, docks, coast-guard houses, &c.), the War Office (for barracks), the Inland Revenue and Customs departments (for custom-houses, &c.), have the exclusive control of their own public buildings. Railways, and in part lighthouses, are under the supervision of the Board of Trade. Other lighthouses are under the control of special commissions. Moreover, it must be remembered that in Great Britain the construction of roads, railways, bridges, canals, and similar undertakings, is generally effected by private enterprise. But as regards works executed at the public expense, it has been considered by eminent authorities that all public works throughout the kingdom (except those undertaken for Proposal to purposes of naval or military defence) ought to be placed under the management of this Board. The committee of the House of Commons on Miscellaneous Expenditure, in 1860, reported an opinion to this effect, provided, however, the government should carry out another of their recommendations, to wit, that the office of First Commissioner be made non-political and permanent, which, in consideration of the duties and requirements of the office, and the evils arising from frequent changes therein, they considered to be most desirable. But in reply to an enquiry on this point in the House of Commons on May 13, 1862, Lord Palmerston stated that the government had no intention of carrying out this recommendation, as it would withdraw from responsibility in that House the chief direction of the works on public buildings, and would also withdraw therefrom the direct constitutional control over a large amount of public expenditure.'

make the

office non

political.

On June 5, 1863, a motion in favour of the appointment of a permanent Commissioner of Public Works and Buildings was submitted to the House of Commons, but was strenuously opposed by

J Hans. Deb. vol. clxxi. P. 206.

476, 603.

Com. Papers, 1860, vol. ix. pp. Hans. Deb. vol. clxvi. p. 1616.

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