Organisation of depart. ment. c. 2, in relation to Treasury bills, all such bills are directed to be prepared at the Bank of England, and issued upon the joint authority of the Treasury and the comptroller and auditor-general, and to be signed by the comptroller or assistant-comptroller." The Exchequer and Audit Departments Consolidation Act went into operation on April 1, 1867. The first step taken in the organisation of the new department was to assign to the immediate direction of the assistant-comptroller and auditor the duties heretofore appertaining to the Exchequer Office. Then the comptroller and auditor-general issued a minute detailing the permanent arrangements to be adopted in his office for giving effect to the Act 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." But as the necessary accounts had to be introduced into nearly one hundred departments before the appropriation account system could be brought into operation, it was not until April 1868 that the new system was fully in force. By a Treasury minute of December 20, 1873, the accounting officers' in the several departments in receipt of parliamentary grants were nominated.P The salary of the auditor-general is 2,000l., and that of the assistant 1,5007.¶ In administering his department the comptroller is assisted by an assistant-comptroller and a numerous staff of inspectors, examiners of accounts, and clerks, by whom all the business is prepared for the eye of the chief. The junior clerks are appointed by the Treasury, who fix the amount of salaries, which are confirmed by order in council; but afterwards they become amenable only to the comptroller and auditor general. All appointments to office under the orders in council requiring candidates to pass examinations before the civil service commissioners, should be concurred in by 'the head of the department' concerned. But in 1872-3 the Treasury claimed the right of transferring five clerks from the redundant list to the Exchequer and Audit department, without the consent of the comptroller. Finding that the civil service commissioners would not examine the clerks under these circumstances, the Treasury assumed the right of making the appointments at once, and of dispensing with the preliminary examination, under the order in council. This exercise of power, at variance alike with antecedent practice and established regulations, was strongly protested against by the comptroller and auditorgeneral, who refused to be a party to such an irregular and unprecedented proceeding. He reported these facts to the House of Commons, but added that negotiations were pending with the Treasury for a satisfactory revision of his official establishment.t It being contrary to the spirit of the Exchequer and Audit Act that any department should audit and allow its own expenditure, the account of the vote for this department is rendered to the Treasury. The department of Exchequer and Audit is represented in the House of Commons by the Lords of the Treasury." expendi Provision has also been made to bring the expendi- Irish and ture for civil services in Ireland and in Scotland (as ad- Scotch ministered through the Irish Board of Works, and the ture. 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 Corresp. E. & A. Act, pp. 28, 42, 44. Com. Pap. 1867, v. 39; 29 & 30 Vict. c. 39, secs. 8, 9; Civ. Serv. Est. 1877–8, p. 100. Com. Pap. 1873, v. 39, p. 103. Ib. 1874, v. 43, p. 91; Rep. u Hans. D. v. 182, P. 1864. New sys tem of regulations which are now applied to civil service expenditure in England under the Exchequer and Audit Department Act." Pursuant to the 23rd section of the Act of 1866, a accounts. royal commission was immediately appointed to frame new plans of account books, and regulations for keeping them, to be applied to all the departments of the civil service. It consisted of two commissioners, one of whom was unpaid. Their labours were completed in 1872. Meanwhile, additional duties in the verification. of balances in the hands of public accountants had been assigned to the commissioners, which are now undertaken by the Treasury. Further reforms proposed. On May 12, 1868, Mr. Dillwyn moved, in the House of Commons, to resolve that those who conduct the audit of public accounts on behalf of the House of Commons ought to be independent of the executive government, and directly responsible to this House; and that inasmuch as the appointment, salaries, and pensions of the 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.z : Rep. 1873, p. 74, Com. Pap. 1873, v. 7; 2nd Rep. p. 63, Ib. y Hans. D. v. 192, p. 123. z Ib. pp. 116-136; and see Ib. v. 197, p. 632. 3. The Mint. с b The mastership of the Mint was formerly a political The Mint. office, but before the close of the last century it was made non-political, and was frequently held in conjunction with some other appointment. 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 again placed under a permanent head." But in 1870, upon a vacancy occurring in the master's office, an Act was passed to annex the office to that of chancellor of the exchequer (without salary), and to require the executive duties of the department to be performed by the deputy-master and comptroller in subordination to his political chief. This official receives 1,500l. a year. 4. The Office of Works and Public Buildings. Works, The public works and buildings of Great Britain Office of were, for the first time, placed under the management &c. 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 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 a Reports on the Mint, Com. bCom. Pap. 1849, v. 28, p. 347. Est. 1877-8, p. 111; Hans. D. v. Act 33 Vict. c. 10; 1st Rep. Constitution of the board. Its duties. 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 separated by the Act 14 & 15 Vict. c. 42, which created a board, under the name of the Office of Her Majesty's Works and Public Buildings." In 1874, the various Acts incorporating the commissioners of her Majesty's works and public buildings were amalgamated, and certain ruins, &c., of royal palaces in Scotland, with the grounds adjacent, were transferred from the commissioners of woods and forests to this board, by the Act 37 & 38 Vict. c. 84. 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, all of whom are subject to the control of the Treasury. The first commissioner, however, is the responsible head, and has power to act alone; in point of fact, the other commissioners never take part in the proceedings, except when the office of first commissioner is vacant, or when the first commissioner has taken a step of which the government subsequently disapproved and exercise their right of interposition to rescind.h The first commissioner is always a privy councillor, and occasionally has 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. 213. Hans. D. v. 171, p. 377. Rep. Com. Misc. Expend. Com. 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. D. v. 175, p. 774. |