Encyclopædia Britannica, Ninth Edition/Auditor

AUDITOR, a person appointed to examine the accounts kept by the financial officers of the Crown, public corpora tions, or private persons, and to certify as to their accuracy. The multifarious statutes regulating the audit of public accounts have been superseded by the 29 and 30 Viet. c. 39, which gives power to the Queen to appoint a " comp troller and auditor-general," with the requisite staff to examine and verify the accounts prepared by the different departments of the public service. In examining accounts of the appropriation of the several supply grants, the comp troller and auditor-general " shall ascertain first whether the payments which the account department has charged to the grant are supported by vouchers or proofs of pay ments ; and second, whether the money expended has been applied to the purpose or purposes for which such grant was intended to provide." The Treasury may also submit certain other accounts to the audit of the comptroller- general. All public moneys payable to the Exchequer are to be paid to the " account of Her Majesty s Exchequer " at the Bank of England, and daily returns of such payments must be forwarded to the comptroller. Quarterly accounts of the income and charge of the consolidated fund are to be prepared and transmitted to the comptroller, who, in case of any deficiency in the consolidated fund, may certify to the bank to make advances. The accounts of local boards, poor-law unions, &c., must be passed in a similar manner by an official auditor. It is the duty of the auditor to disallow all illegal payments, and surcharge them upon the person making or authorising them ; but such disallow ances may be removed by ccrtiorari into the Court of Queen s Bench, or an appeal may be made to the local Government Board. In municipal corporations two burgesses must be chosen annually as auditors of the accounts.