The social workers' guide : a handbook on information and counselfor all who interested in public welfare / [edited by John Bernard Haldane].
- Date:
- [1911]
Licence: In copyright
Credit: The social workers' guide : a handbook on information and counselfor all who interested in public welfare / [edited by John Bernard Haldane]. Source: Wellcome Collection.
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![Acc] [Act majorit}'^ of borough councils [q.v.) the Local Government Board [q.v,) have power in most cases to pre- scribe forms of account and methods of account keeping. In effect, they have only done so as regards over- seers, [q.v.), guardians [q.v.), some other Poor Law Authorities, and non-municipal urban district councils. With the exceptions mentioned, the accounts of all important local authorities are audited yearly or half-yearly by “ district auditors ” ap- pointed by the Local Govern- ment Board. It is a public audit, of which public notice is given, and at which persons may attend and object to charges in the accounts, opportunity for inspec- tion being given previously to the audit. The auditors have power to allow or disallow expenditure, and to surcharge negligent or defaulting officers, or the members of local authorities who may have author- ised improper expenditure. There IS a right of appeal against the decision of a district auditor, either to the High Court or to the Local Government Board, and the latter have power to remit a disallowance, or surcharge on equitable, though they may uphold it on legal, grounds. It could be wished that this public audit excited greater public in- terest ; but its thoroughness is fully equal to its importance. In the case of boroughs (municipal and sanitary accounts), a system of audit by one auditor appointed by the mayor, and two others elected by the burgesses, obtains. This is now pretty commonly supple- mented by an examination by pro- fessional accountants, but is anti- quated and most ineffective. All borough councils, however, had to accept audit by the district auditors in the case of their education accounts, under the Act abolishing school boards ; and a few boroughs, voluntarily or under stimulus, have * ' accepted audit by the district auditors of the whole body of their accounts. Acts of Parliament.—There are three classes of Acts of Parliament, known as 'public general,’ ‘local and personal,’ and ‘private.’ It is difficult to define the dividing line between the first two, but, broadly speaking, ‘ public general ’ Acts are Acts which apply to the whole country, though many of them in relation to the social welfare of the people are only in force when adopted by the local authority concerned with their administration. These are known as ‘ adoptive Acts.’ Familiar examples are the Public Libraries [q.v.) Acts, the Baths and Washhouses [q.v.) Acts, and the Infectious Diseases Notification Act (see Infectious Diseases and Notification of Diseases). Objection is made to this permissive legislation on the ground that it allows negligent local authorities to be indifferent to many matters which are admittedly in need of attention. On the other hand, it prevents legislation from being in advance of public opinion, without the support of which it cannot be reallyeffective. No local authority is likely to disregard the wishes of its constituents, if they feel strongly that the adoption of an Act is necessary. Permissive legislation is in itself a means of educating public opinion, and a ‘public general’ Act may amend its predecessor by changing “ maj'- ” into shall,” and so bring into line a small minority of recalcitrant local authorities who have not fol- lowed the example of their more enlightened colleagues. Copies of ‘ public general’ Acts can always be obtained in a separate form at the cost of a few pence each, according to their length. The price of the volume containing all the legisla tion of a session is generally only 3s. Copies of ‘ local and personal ’](https://iiif.wellcomecollection.org/image/b28127195_0023.jp2/full/800%2C/0/default.jpg)
