ABSTRACT
The desire to obtain control of the municipal audit gave rise to a power struggle between elective auditors, the LGB, municipal officers and professional accountants which was examined in the preceding chapter. In very broad terms, we saw that the elective audit initially reigned supreme. As time went by the government took steps to make certain of its activities subject to the district audit, while municipal officials increasingly made the voluntary decision to engage also professional auditors. From the 1890's municipalities began to obtain private statutes which allowed them to substitute the district audit or professional audit for the elective audit. This action was given general statutory approval in 1933. The nature of the audit changed dramatically, over time, reflecting differences in the expertise possessed by the individuals involved, the terms of their appointment and the fees which municipalities were willing and able to pay. These matters are explored further below.
