METHODS AND PROBLEMS OF LOCAL GOVERNMENT 307

and the indebtedness of the Council. If the Auditor finds any
illegal expenditure, he surcharges it, i.e., requires the Councillors
to pay it themselves; the Council can appeal from such a decision,
either to the Minister of Health, or to the High Court. The Audit
is held in public, so that any ratepayer can attend, and express
to the Auditor his opinion about the legality of any item. Some
'Boroughs submit their accounts to the District Auditor, others
have and use the right of a separate Audit; two Auditors, not
members of the Council, are then elected by the ratepayers, and
a third is appointed from among the Councillors by the Mayor.
A third method, for Boroughs, is to employ the services of a
professional Auditor. All local authorities must publish a state-
ment of their accounts for the ratepayers' benefit, and send in a
return to the Minister of Health..

COMMITTEES AND MEETINGS.

Locat authorities are sometimes said to be administrative and
not legislative bodies. Certainly they cannot alter the law of the
land, and can only add to it such by-laws as the Government
permits, and as are necessary for their work. But the phrase
must not be taken to mean that they are mere tools of the Central
Government. A council bases its actions on a series of decisions
as to how far it will use its powers; the making of these decisions
is comparable to a legislative act. Administration, however,
predominates, and for this reason Councillors group themselves
into committees suitable in size for detailed discussion. Some
committees are Statutory, i.e., the law requires them to be
appointed. When the law designates the Council as the authority
for a particular social service, it orders the appointment of a
committee. For County Councils there is a large number of
Statutory Committees—Finance, Education, Health, Welfare,
Agriculture, Public Assistance, and several others; the lesser
authorities, whether obliged by law or not, appoint committees
for each important service. Among other committees usually
appointed is one to recruit and keep in touch with the council's