chxxi "NATIONALITIES" & POLITICS 251 



Accounts fulfils very important functions, which 

 are little understood by the general public. The 

 whole of the National Accounts are audited by 

 an important official, the Comptroller and 

 Auditor -General, who reports to Parliament if 

 any sums have been paid without the authority 

 of Parliament, or have been placed to a wrong 

 account. 



This report is referred to the Committee. The 

 Committee then investigate every item criticised 

 by the Comptroller, and report to the House 

 of Commons. At the time of Sir John's chair- 

 manship the Committee used to meet every Wed- 

 nesday at 3. They sat round a horse -shoe 

 table, with the Comptroller at one end, the 

 representative of the Treasury at the other, and 

 the representative of that Department of which 

 the accounts were under investigation at a small 

 table in the middle. There was often a species 

 of triangular duel between the Comptroller, the 

 Treasury, and the Department — all keen for the 

 public service and all men of great weight and 

 experience. 



On difficult points it was frequently necessary 

 for the Chairman to interview all three, some- 

 times several times, so as to be very clear in the 

 report he laid before the Committee, and to 

 express it in a way which should cause as little 

 friction as possible. 



The office therefore occupied much time and 

 thought. It is of course, like all such appoint- 

 ments, unpaid. 



He appears to have found the work much to 

 his liking, and his relations with the Committee, 



