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statement (p. 13) suggests the proper mode of procedure, and that the
requisition of the Senior Churchwarden, though it may still be for a
round sum of money, should apportion that sum to the several purposes
indicated in the resolutions which the Committee has in the earlier
portions of this report recommended the Vestry to adopt. It is the
more important that this course should be taken inasmuch as, without
such an indication, it is impossible for the Finance Committee to
determine what proportion is to be charged upon the poor rate, and
what proportion upon the general rate. The Committee submits a
resolution upon this subject (No. 12, Appendix F) which it recommends
the Vestry to adopt.
Audit of
Accounts,
The last question which occupied the attention of the Committee
was as to the amount of control over the details of the Churchwardens'
expenditure that can be exercised by the Vestry or by ratepayers.
As regards the audit of the accounts, it is enacted by the Islington
Local Act, 1824 (5 Greo. IV, cap. 125, sec. 35) that the Senior Churchwarden
shall within one month after his going out of office submit
his accounts and vouchers to the Auditors appointed under the authority
of the Act; by the next section the Auditors are required to audit
such accounts 'within one month after they shall have been made wp
and delivered, to them.
Upon the passing of the Metropolis Management Act, 1855, the
audit of the accounts of the Churchwardens was transferred by sec. 197
to the Auditors elected under that Act. The Committee would direct
the attention of the Vestry to the enactment contained in this section
to the effect that such audit shall be conducted in the same manner as
the audit of the accounts of the Vestry. By section 195 it is provided
that the latter audit is to take place in the presence of any members
of the Vestry, ratepayers or creditors on the rates who desire to
attend; that the Auditors shall hear any complaint made by any
ratepayer or creditor who is present touching the accounts; that the
Auditors shall have full power of allowance or dis-allowance of any
item; and that the accounts when audited must be signed by the
major part of the Auditors. The Committee is of opinion that though
no specific provision, such as is contained in the Acts relating to the
audit of poor-law accounts, is made in this Act for public notice being given
of any of the audits established by these sections, such notice is implied
by the requirement that the audits shall be conducted practically in