I beg to ask the President of the Local Government Board whether any general instructions will be issued by the Local Government Board to the auditors to be appointed under the London Government Act of 1899; and, if so, whether these instructions will be sent to the borough councils for their information and guidance, and, in the event of any auditor making a surcharge on the ground of illegal expenditure, will the council at fault have any right of appeal; and, if so, to whom.

The auditor whom I have appointed to conduct the audit of the accounts of the London Borough Councils is an officer of considerable experience. His duties will in the main be similar to those of other district auditors, and I have not deemed it necessary to issue any general instructions to him. There will be a right of appeal to the Local Government Board or to the High Court against any surcharge made by the auditor.