But so far I have spoken only of that part of parliament’s control of the finances which concerns the future. The “Ways and Means Bills” provide for coming expenses and a prospective revenue. Past expenses are supervised in a different way. There is a double process of audit by means of a special Audit Department of the Civil Service, which is, of course, a part of the permanent organization of the administration, having it in charge “to examine the accounts and vouchers of the entire expenditure,” and a special committee nominated each year by the House “to audit the Audit Department.” This committee is usually made up of the most experienced business men in the Commons, and before it “all the accounts of the completed financial year are passed in review.” “Minute inquiries are occasionally made by it into the reasons why certain items of expenditure have occurred; it discusses claims for compensation, grants, and special disbursements, in addition to the ordinary outgoings of the department, mainly, to be sure, upon the information and advice of the departments themselves, but still with a certain independence of view and judgment which must be valuable.”
The strictness and explicitness with which the public accounts are kept of course greatly facilitate the process of audit. The balance which is
