year by blasting the United Bermuda Party's handling of Government accounts before it lost power in 1998.

But the UBP refused to take part in the debate, saying the Progressive Labour Party had not followed proper procedures in debating a take note motion of the Reports of the Auditor for the financial years ended 31 March 1996 and 1997.

Government Whip Ottiwell Simmons brought the motion on the reports, which he said were a criticism of the UBP Government's bookkeeping.

Government Auditor Mr. Larry Dennis, had made 111 recommendations for improvement in the two reports but that these were not for the PLP Government to implement.

He said the Auditor was unable to add credibility to a number of items on the financial statements and that the financial records were in a poor state.

There were six funds for which no statements could be prepared and 13 items outstanding in the accounts receivable -- amounting to $46.7 million owed to Government.

He added Mr. Dennis had indicated that the Government had failed to provide qualified staff and to update computer systems.

The pension fund and the superannuation fund were in disorder, he said, and he urged the PLP Government to study all the reports and to ensure that the current Government would properly administer the funds.

Delaey Robinson said that there was a lack of accountability in the last Government and financial statements had not been done in a timely fashion.

He commented that the pension scheme was to benefit the poor who were not the constituents of the UBP.

Mr. Robinson said that the current Government would not deny resources to the people and would maintain accountability.

"When we exit Government, we won't leave this kind of legacy.'' Shadow Finance Minister Grant Gibbons said Government had not followed the proper procedure of proposing this motion through the public accounts committee report, which was only tabled on Friday morning.

He indicated the UBP was committed to fully debating the issue when the report came up.

Development and Opportunity Minister Terry Lister said it was important to get on with the business of the Country and that it was the UBP which had proclaimed they were great financial managers.

As a chartered accountant, he would have nothing to do with a company for which there had been 111 recommendations. "It's unbelievable,'' he added.

Mr. Lister said the report made him nervous and that the PLP would have to clean it up.

He said that the UBP Government clearly had no understanding of financial reporting and it was possible that they might not want financial results from certain departments to be known.

He could remember a former Education Minister saying more money should be put into student loans but it was found $1 million hadn't been accounted for, so it was suggested the Minister of Education should insist students sign bonds.

Mr. Lister said: "Why wasn't this done all along? It's an insult to the intelligence.'' He said the report noted that six out of nine parish councils were not audited. "Records didn't even exist,'' said Mr. Lister.

"We would hope the UBP Government subsequent to the 1996 report did something to enhance record keeping.

He said the reports exploded the myth that the UBP were a safe pair of hands.

"There were 111 recommendations from the committee on how to clean up this mess,'' he said. "We cannot turn 111 into zero overnight. It takes a while to turn the elephant around. It takes rather longer than people recognise.'' David Dodwell (UBP) hit back: "The past one hour and ten minutes has served no purpose at all.

"If you were interested in accountability and fairness you would have us back next week to debate the report properly at a time when people can be in the public gallery and listening on the radio.'' "The Minister said `take your licks'. It's politics tinged with sarcasm. It's 100 percent childish. You said it will take a long time to clean up the mess -- we'll be here to see that.'' Premier Jennifer Smith said it was important to point out the exact situation on finance her Government had inherited. She said it would take a lot of work to sort out.

Shocked: Terry Lister