asked the Minister for Local Government and Public Health whether the Limerick County Council has power to grant leave to the Auditors of a Ratepayers' Organisation of the County to have the Council's accounts audited for the period of the three years previous to March 31st, 1923, at the expense of that organisation, and, if not, whether he would grant such power.

The answer to each part of the question is in the negative. The accounts in question were in the ordinary course audited by an Auditor of my Department and the usual facilities were available as regards inspection and the making of objections by any interested parties.

Arising out of the Minister's answer, do I take it that the Minister does not know whether the County Council has power to grant the leave or not? The Minister says that the answer to the first part of my question is in the negative.

The Council has not the power.

Is the Minister aware that the gentleman who conducted this audit is not a qualified accountant, is not a member of an Institute of Chartered Accountants, or of the Society of Incorporated Accountants? Is the Minister also aware that Local Government Department auditors confine themselves totally to seeing that all expenditure is properly vouched for, according to the proper rules, and they do not take into consideration whether the expenditure is excessive or not according to the customs of similar local bodies?

The auditor has power to surcharge in any case where he considers an excessive payment has been made.

The Minister has not stated whether he is aware this auditor is not a qualified accountant.

The auditor was fully qualified for his duties in this particular case.

Does the Minister mean by fully qualified that this gentleman was fortunate to be nominated on the panel of public auditors? Is that the full qualification?

The Deputy will have to put down another question in regard to that matter.