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APPENDIX No. 5.
REPORT OF THE ELECTED AUDITORS,
upon their examination of the vestry's accounts for the
year ended at lady-day, 1889.
To the Vestry of St. Margaret and St. John, Westminster.
Gentlemen,
We, whose names are hereto subscribed, being auditors
elected by the parishioners for the discharge of the duties
specified by Sections 192, 195, and 196 of the Metropolis Local
Management Act, 1855, have attended at the office of your
Vestry, and have caused to be produced to us tbe books,
vouchers, statements, and documents necessary to enable us
to make a thorough investigation of the accounts for the year
ended at Lady-day last. We have not, however, for the
reasons stated in previous years, made such an investigation.
It would be impossible for us, and, we had almost said, for
any ratepayers to devote the necessary time from day to day,
from 1st June to 8th July, to check the multitudinous details
of the accounts. Between these dates the staff of the
Chartered Accountants was engaged in checking the thousands
of postings and castings on account of the different rates, work
to which, while it is absolutely essential to the audit, we
cannot be expected to apply ourselves for several successive
weeks. Since the completion of the examination by the
professional accountants we have seen their report, yet we
have not relied upon it entirely as the basis of our certificate
of allowance. We have tested for ourselves sufficient of the
entries to enable us to certify on our own responsibility that
the expenditure is properly vouched, that the accounts are neatly
kept, and that the supervision of the entire system by the
Finance Committee is both close and constant. We have to
present herewith a summary statement* prepared in the same
form as last year of the amounts given in collection, and the
amounts recovered, to which is added, this year, an analytical
statement with reference to the amounts not recovered in each
of the collectors' districts. A similar statement to this was,
See Appendix No. 6a, page 282.