asked the Financial Secretary to the War Office the reasons for the continued delay in the publication of the balance sheets of the Navy and Army Canteen Board for 1920; and when the balance sheet may be expected?

I would refer the Noble Lord to the reply given to a similar question which he addressed to my right hon. Friend on the 27th October last. I can assure the Noble Lord that every endeavour is being made to ex- pedite matters in connection with the publication of the accounts in question.

Are we to take this delay as an indication of the business efficiency of the Navy and Army Canteen Board?

Can the right hon. Gentleman inform us who are the chartered accountants?

I must ask for notice of that question.

Is it a fact that the Navy and Army Canteen Board have lost over £2,000,000 in the course of two years trading, and, if so, will the Government consider the question of leaving the matter to private enterprise?