ABSTRACT
I concur in the conclusions in Parts I. and II. of the Report, which are summarised in Paragraphs 25 and 79, and also in Part III. so far as it contains recommendations as to the regulations needed to give effect to the view of the Committee respecting the system on which the accounts should be kept; but each part contains some statements and suggestions with which I cannot entirely agree, e.g. the statement in Paragraph 9 that “the income (included in the accounts of boards of guardians) is not entirely limited to cash receipts,” the general observations in Paragraph 28, and the suggestion in Paragraph 34.
