Hints from the Health Department. Leaflet from the archive of the Society of Medical Officers of Health. Credit: Wellcome Collection, London
[Report of the Medical Officer of Health for Fulham]
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We are of opinion that the Vestry should have their Solicitor's bills of
costs taxed as in one particular case we note the Vestry succeeded in an
action but the difference between the original account and the taxed
account was charged to the Vestry. taxed
We find that the accounts have been previously audited and signed bv a
firm of Chartered Accountants, on the appointment of whom we protested;
but the Vestry appointed them as Assistant Accountants, and after having
examined your Accountant (Mr. E. H. Meyer), under the powers vested in
us as Auditors, we find that they have rendered him no assistance whatever;
therefore we must call the attention of the in-coming Auditors to the fee
paid to them for such audit as being an illegal payment, and being contrary
to the provisions of the Metropolis Management Acts.
We wish to place on record that we find the books have been kept in a
very creditable manner, and that great credit is due to the Accountant.
Dated this 15th day of May, 1890.
(Signed) A. G. Spells,
Henry T. Harrison, Auditors.
PROFESSIONAL AUDITORS.
The question of having the accounts of the Vestry audited by duly
qualified Auditors having been raised and discussed at various meetings
of the Vestry and Finance Committee, it was finally resolved, on the recommendation
of the Finance Committee, at a Vestry Meeting held on the 7th
August, 1889,
"That the Accounts of the Vestry be audited half-yearly by a
firm of Chartered Accountants, at a cost not to exceed fifty guineas
per annum, in addition to the three elected Auditors."
On the 2nd October, 1889, Messrs. Drury and Elliott were appointed
to do the work, at a fee of £31 10s., for the ensuing year.
The Vestry, at a meeting held 30th October, 1889, made the necessary
bye-laws, including a specimen balance sheet, to regulate the duties of the
paid Auditors.
At a Vestry Meeting on 14th May, 1890, the following report and
balance sheet, drawn up in accordance with the Vestry's instructions, were
produced, and ordered to be inserted in the Minutes of that meeting.
To the Vestry of the Parish of Fulham,
Gentlemen,
In accordance with your instructions we have attended at the
offices of the Vestry, and examined the books and accounts for the year
ending 25th March, 1890.
We have examined the accounts with the vouchers, and verified the
balance at the Bankers, and find that the summary statements prepared
by your Accountant for the elected Auditors, to be a true abstract of the
several accounts from the Books of the Vestry.
We beg to state that every information with respect to the books and
accounts has been fully and willingly given to us, and that we have been
allowed every facility for completing our audit.
We have pleasure in stating that the accounts are well and creditably
kept. We are, gentlemen, your obedient servants,
(Signed) DRURY & ELLIOT,
Chartered Accountants.
14th May, 1890. 11, Queen Victoria Street, London, E.C.