Committee Reports > List of Committees > Dáil > 1936 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1934 - 1935

INDEX.

[References are to questions in the Minutes of Evidence, save where stated.]

Agriculture,—improvement of the creamery industry, position of the Dairy Disposal Company Limited, 938-941,—unsatisfactory sowing of winter wheat; shortage of spring seed wheat, bad weather conditions and high prices, 942-945,—payment to bacon curers in respect of cold storage, freightage, cartage and shrinkage to help them to dispose of pig surplus;—cold storage accommodation in the country; railway companies concessions in respect of freight charges when the volume of business in pig products is large; no such accommodation in regard to wheat; reluctance of curers to deal in unsuitable types of pig notwithstanding the guarantee; provision against profiteering; extent of guarantee and examination of accounts; further discussion of possibility of arranging easier freightage rates for agricultural products with the railway companies, 946-976,—Slaughter of Cattle and Sheep Act, 1934; distribution of beef to unemployed persons, irregularities in signing vouchers, difficulties of conforming to strict rule in the matter, 977-979, Report 20,—position with regard to payment of levy by victuallers; payments to victuallers not supplying the required kind of meat, 981-983,—loss on cattle consigned to Belgium, 983a-985,— profit on similar consignments to Germany, comparison with trade to Belgium, 986-990,—statutory accounts in connection with business carried on by the Minister for Agriculture being prepared, 991,— extent of loss on purchase of Kerry cattle for disposal to a Waterford canning firm, 992-999,—eggs exported to Germany as agent of the Newmarket Dairy Company by the Government Market Exports Committee, a small profit resulting, 1000-1007,—Butter Fund, profit on the general account, position as regards farmers’ butter, 1007a-1014, —temporary advances to Butter Fund liquidated, 1015-1016,— scholarships in agriculture given directly by the Department, 1019,— inspectors appointed to advise on location of bulls, boars and sires, on seed potato districts, on demonstration plots and on spraying, 1020,—nature of service given by the I.A.O.S. in return for Grant-in-Aid, 1021-1022,—cause of reduction in number of applications for loans for purchase of heifers, 1023-1025,—aid to growers of beet in Cooley district on account of high cost of carriage in the district, 1026,— bounty paid under Agricultural Produce Cereals Acts, 1027,—musk rats practically exterminated, 1028,—Expenditure on Purchase of Creameries to 31st March, 1935, Appendix IV.

Almond, Mr. C. S.,—see under “Finance, Department of”.

Army,—Defence Force Regulation of 1931 affecting pay of soldier tradesmen not put into force, new regulations being considered, 652-659, Report, 12,—overpayments of marriage allowances being recovered, 660, —civilian instructor in civil engineering appointed far ahead of the recruitment of pupils, 661-663, Report, 13,—Army mechanical transport used to bring volunteers reporting for service, contrary to Regulation; charged against sub-heads which do not provide for transport of reservists, 664-678, Report, 14,—officers’ mileage allowances for private cars; enumeration of various classes of journeys for which charged, stated not to be within the duties assigned to officers under the relevant regulations, matter now rectified, 679-683,—tendency of the cost of bread and meat to rise, 684-685,—stores and equipment of the Air Corps written off on the authority of a Board of Survey without reference to the Secretary, or to the Dept. of Finance, rapid development in production of spare parts, etc., necessity of being up-to-date, stocktaking at Baldonnel takes two years to complete, 686-719, Report, 15,—damage to and destruction of aircraft not reported at once in all cases, 720-722,—stocktaking of stores on charge to the Air Corps, 723,—purchase of tanks, delivery clause not observed by consignors but waived with authority of the Dept. of Finance, 724-729, Report, 16,—imprests issued to secretaries of Sluagh Committees, not army officers; money stated to have been used for purposes other than recruitment, 730-734, Report, 17,—claims arising from loss or damage to property paid out of sub-head for Incidental Expenses, 735,— civilian medical officers examine volunteers with approval of Department of Finance, 736,—sanction of Department of Finance for support given by the Army to a gala week display, 738-740,—stocktaking not regularly done, amalgamation of stores formerly achieved being again disintegrated; barrack service stores, 742-758.

Army Pensions,—payments made in cases in which the recipients did not come within the terms of the Act of 1932; Accounting Officer acted on legal advice, which was varied after the payments were made, 760,— applications refused under the Act of 1923; procedure for dealing with refusals not being correct these applications were admitted under the Act of 1932, 761.

Chairman of the Committee, election of, 1.

Charitable Donations and Bequests,—extent of funds held and the annual increase, 442,—amount spent on administration, 443,—donations and bequests advertised save in small cases, 444-447,—sixty-seven kinds of investments for fund, 448,—expenditure on solicitors’ costs small, 449-450.

Circuit Court,—travelling and subsistence allowances of Court messengers, matter under consideration by the Department of Finance, 116-125,— publicans’ fees paid to county registrars, 126,—fees paid to county registrars for preparation of jurors’ lists, 127,—energetic action of under-sheriffs and county registrars results in collections of fees being very considerable, 128.

Civil Service Commission,—procedure for selecting examiners; travelling and subsistence expenses of selection boards; costs of fees of examiners, superintendents and attendants, 831-834,—fees paid by candidates credited to the Exchequer, 835,—items included in sub-head for Examinations, 836,—items included in sub-head for Incidental Expenses, 837.

Commissions and Special Inquiries,—nature and objects of the Central Savings Committee; extensive purchases of Savings Certificates by all classes; extensive use also made of the Post Office Savings Bank; rate of interest on Savings Certificates; should the activities of the Committee be curtailed, 817-825,—wide range of the work of the Irish Manuscripts Commission, 826-828,—the County Donegal Transport Committee and the Inland Fisheries Committee have reported, 829-830.

Committee of Public Accounts,—election of Chairman, 1,—attendances of members of, Appendix V.

Comparison of Audited Expenditure with Exchequer Issues and General Abstract of Appropriation Accounts,—Appendix I.

Compensation Bounties,—no expenditure owing to the late passage of the Act, 432-433.

Comptroller and Auditor-General,—describes the relations of the various financial authorities in the State, the Dáil, the Public Accounts Committee, the Department of Finance, the Comptroller and Auditor-General and the Departments, 1,—Shannon Navigation Fund, voted moneys irregularly used to meet deficit, 1-5,—sale of a police hut in County Kerry, 28-44,—large sum spent on work in connection with a building held on a short lease, 46-53,—nugatory payments in connection with plans for a school in Dublin, 55-63,—furniture and store accounting in the Board of Works, 65,—receipts from hire of excavators, 78,—irregularities in connection with travelling expenses of Circuit Court Messengers, 116-125,—Motor Tax Account, misappropriation in transactions of certain local authorities, 131,—alteration in system of accounting in the Government Publication Sales Office, 151-152,—legislation required in connection with certain fees collected by the Department of External Affairs, 163-168,—procedure as regards official entertainment, 170,—losses borne on the vote for Posts and Telegraphs, 183,—powers of the Post Office to waive proceedings in connection with misappropriations, 185-188,—number of telegraphists provided to the Southern Railways Company, 198,—Post Office pensions still charged to a suspense account,—201-207,—charges made by the Post Office for services in connection with stores rendered to other Departments, amount included in the Commercial Accounts not in the Appropriation Accounts, 209-229,—repetition of comment with regard to pensions of staffs in Savings Bank, 235-241,—Post Office Factory undertakes work for Department of Defence without prior Finance sanction, 242,—filing and cataloguing of gramophone records in Broadcasting Station, 258,—payment made by the Department of Education for training of apprentices actually working in a factory, 277-298,—recovery of fees of training of candidate teachers who do not complete their training, 318,—interrupted period of teacher’s service held to be due to political causes, 327-328,—effect of outbreak of an epidemic on primary school averages, 334,—various cases of falsification of school records, 345-369,—rural science sets purchased after the subjects had ceased to be compulsory, custody of existing sets, 371-376, —no expenditure on compensation bounties, 432,—large balance of outstanding advance to the Land Commission still unpaid, 457-460,— large reduction on agreed purchase money of holdings on estates acquired by the old Congested Districts Boards, legality questioned, 461,—various cases of improvements on existing vested holdings. which were being enlarged by land not vested, 473-543,—writing off bad debts payable by the Londonderry and Lough Swilly Railway Company, 598,—unemployment assistance scheme examined and found to be working satisfactorily, 601,—manageress retained and paid after a rural industrial centre was closed down, 605-623,—regulation dealing with rates of pay for soldier tradesmen not put in force, 652-659,— Army officers drawing motor car mileage allowances for journeys to which these are not applicable, 679-683,—cost of bread and meat in the Army, 684,—withdrawal from service of Air Corps stores by an Army Board of Survey without obtaining prior authority, 686-718,— stocktaking of Air Corps stores, 723,—funds from imprests given to secretaries of Sluagh Committees, 730-732,—payments for damage to property by the Army from Incidental Expenses, 735,—Army stocktaking should have a definite closing date, 743-757,—conflicting legal advice about the admissibility of payment of gratuities under the Army Pensions Acts, 760,—refusals to grant Army pensions under the Act of 1923 re-opened under that of 1932,—financial position of the Oireachtas Restaurant, 767-791,—income tax on President’s salary, 792, —Paymaster-General’s Office always charged on Vote for Office of Minister for Finance, 795,—rebuilding interest in sold premises bought out by the Minister for Finance at a reduction of fifty per cent., 842-867,—marriage allowance granted to a civil servant who had not the requisite number of years’ service in anticipation of a Superannuation and Pensions Bill, 881-885,—misappropriations in the Chief State Solicitor’s Office, excess Vote and Interim Report, 918, 937,—Creamery Industry, Exchequer Assets, 939-941,—distribution of free beef, difficulties of vouching accounts under Part VIII of the Slaughter of Cattle and Sheep Act, 1934 not received in Audit Department, 991,— remissions of old fishery loans, 1052,—payment of bounty on goods exported for trading in ships’ stores, which are not paying British duty, 1082-1087.

Contingency Fund, Repayments to,—receipts and payments checked; capital available to the Fund, 936.

Creameries,—Expenditure on Purchase of, to 31st March, 1935. Appendix IV.

Dagg, Mr. T. S. C.,—see under “Finance, Dept. of”.

Deegan, Mr. M.,—Forestry, 552-567,—Land Commission, 457-551,— Gaeltacht Services, represented before the Committee for this Vote by Mr. S. Moran, 605.

Doolin, Mr. W.,—see under “Finance, Dept. of”.

Duffy, Mr. J. A.,—disposal of Balances in Insurance Committees (Abolition) Adjustment Account, 145.

Dundrum Asylum,—number of patients and causes of variation, 434-437,— nature of incidental expenses, 438-439,—receipts from farm and garden, 440,—comparison of cured and discharged inmates with other institutions, 441.

Education, Office of the Minister for,—Mr. Preston represents Accounting Officer for this Vote, 313,—rents paid for houses in Marlborough Street, 313,—salaries and travelling expenses of inspectors and organisers, 314-316.

Education, Primary,—liability of persons training to be teachers to repay the cost of training in case they do not complete their course or do not serve as teachers; cases of exemption from this rule; agreement reached between Departments of Education and Finance; lists to be furnished to the Audit Office, 317-319,—claim for refund against student, who falsified birth certificate and was dismissed from training; possessed of no assets; legal advice being taken, 320-322,—cost of living in Preparatory Colleges, 323,—teacher convicted by the Military Tribunal paid out of public funds during a disqualification period, difficulty in amending the Constitution to meet the case, only resource left is to introduce a supplementary estimate, 323-326; Report, 7; Minute of Minister for Finance,—teacher whose service was interrupted through political causes, salary adjusted with consent of Department of Finance, 327-333,—salary paid to teacher with insufficient average attendances, effect of epidemics, 334,—allegation that the average attendance was temporarily raised to justify appointment of a second assistant teacher; Attorney-General advises; Department of Finance sanctions the attendances; amendment of rules in contemplation, 335-352,—overpayments due to falsification of school records, 353,—similar case of falsification treated more leniently following upon advice of Attorney-General, 355-356,—overpayment consequent upon irregular transfer of pupils from another school, general situation being examined in Department of Finance, 357-360,— transferred attendances from one school to another stated to be due to break-down of a footbridge, Attorney-General to advise on conformity with the School Attendance Act, 1926, 361-371,—equipment sets for rural science paid for after the subject ceased to be obligatory were ordered prior to the change of policy; old sets being cared for in local schools, new sets in the Post Office stores; distribution scheme for schools teaching the subject on a voluntary basis, 371-379,—change of attendance from one school to another, 380-381,—contemplated discontinuance of appointment of pupil teachers, 383-384,—miscellaneous expenses of model schools, number and location of such schools, policy with regard to model schools, 385-391,—heating, etc., of schools, 392-395,—sub-head for teachers’ residences does not apply to the Gaeltacht, 396-397,—Report of the Committee on the general question of irregularities in school records, Report, 8.

Education, Secondary,—encouragement to choirs; number and testing of, 264-268,—amount given in prizes for Irish, 269-270,—publication of text books suitable for secondary schools, 271-273,—text books in Irish, presentation to poor schools in the Gaeltacht, 274-275,—pensions for secondary teachers, no State aid so far, 276.

Electrical Battery Development,—conditions of repayment of advance not yet decided as the commercial exploitation has not taken place, battery still in the development stage, 927.

Executive Council, Department of the President of the,—vote includes the income tax on President’s salary, 792-794.

Export Bounties and Subsidies,—though the Dept. of Finance accounts for this vote, the expenditure is effected by the Department of Agriculture; Mr. Twomey answers to the Committee, 934,—higher rate of bounty for pigs exported with quota certificate than for pigs without these, 1071,—ex gratia payment to cattle exporters, delayed by traffic dislocation and consequently subject to higher duty in Great Britain, 1073-1074,—reasons for purchases of butter by the Dairy Disposals Board, 1075-1077,—price to creameries and price of butter on British market, 1078-1080,—increasing exports of cheese, 1081,—bounty paid to exporters to enable them to compete for ships’ stores trade, though no duty is paid in England, 1082-1087,—position as regards bounty on butter for the Isle of Man, 1088-1089,—reduced rates of bounty on poultry and eggs, 1090,—consignments to Spain and Morocco carried out by Department of Industry and Commerce, 1091,—export of eggs to Spain, difficulties in regard to payment and currency certificates, 1092-1096.

External Affairs,—legislation being prepared to regularise various collection of fees, details of matters involved, 163-168, Report 5,—financial procedure with regard to official entertainment, 170-171,—entertainment by the Celtic Congress Committee, 172-173,—expense of repatriating destitute nationals and convicted persons, 174-175,—remuneration of High Commissioner on the Imperial Communications Advisory Committee refunded to the State, 176-179.

Finance, Department of,—deficiency on the Shannon Navigation Fund (Mr. Dagg), 13-20,—sale of a police hut and site at Scartaglen (Mr. Dagg), 29-32,—negotiations between the Post Office and insurance companies re formal agreements of mutual forbearance concerning claims arising from accidents to motor vehicles (Mr. Nally and Mr. Almond), 190-192,—provision of Telegraphists at railway stations, new agreement desired (Mr. Nally), 197,—pensions charges of officers in Post Office not transferred from the British service dealt with in Superannuation Bill (Mr. Almond), 206,—telephones in shore light, houses, incidence of charge (Mr. Almond), 233-234,—pensions of staff of Savings Bank provided for in the Superannuation Bill (Mr. Nally), 239-241,—manufacture of articles in the Post Office Factory for the Dept. of Defence without the authority of the Dept. of Finance (Mr. Nally), 243-252,—teacher convicted by the Military Tribunal and afterwards pardoned, difficulty in amending the Constitution (Mr. Doolin), 326,—various cases of irregularity in records of attendances of pupils at schools (Mr. Almond), 347-358,—expenditure on improvement of vested holdings in the interest of land about to be vested and intended to enlarge them (Mr. Lynd), 530,—manageress retained in an industrial centre after being closed down (Mr. Shanagher), 627-631,— expenses of the Paymaster-General’s Office always included in this Vote, 795,—see also under “McElligott, Mr. J. J.”,—Minute of the Minister for Finance, Appendix II.

Fisheries,—constitution of the Sea Fisheries Association; financial relations between the Department, the Association and the members of the Association, who borrow money, 1029-1048,—amount of arrears of instalments of annuity, interest on these instalments not charged, 1049-1052,—remissions of loans agreed upon; irrecoverable amounts written off; amount of arrears of fishery and industrial loans, mostly old loans issued by the Congested Districts Board; prospects of recovery, 1052-1061,—purification plant for mussels, present position, 1063-1066,—letting of sporting rights and sale of fish, position of Department, 1067-1070.

Forestry,—money spent on acquisition of land, and on cultural operations, 552-553,—education of and careers for forestry trainees, 554-567.

Furlong, Dr. G. J.,—National Gallery, 451-456.

Gaeltacht Services,—services of a manageress retained after an industrial centre was closed down; Finance Department refuse sanction; arguments on both sides of the question. 604a-633, Report 11,—rent paid for storage of kelp, now disposed of, 633,—carrageen purchased from France at a loss, 634-636,—Land Commission and Local Government Department co-operate as regards housing in Gaeltacht areas, 637-639,—approved commercial accounts being completed, 641,—increase of arrears of industrial loans, 642-647,—workers’ wages not included in sub-head E (1),—iodine market not improving, supply of carrageen short, 648-650,—salaries, wages, etc., in connection with Beggar’s Bush, 651.

Gárda Síochána,—barrack maintenance, 85,—number of barracks provided with telephones, 87,—shotguns kept in the depot at headquarters, 88— services to private bodies that are paid for, 89,—disposal of forfeited property and cast uniforms, satisfactory results, 90-92.

Gárda Síochána Barracks,—sale of, Appendix III.

General Register Office,—saving on travelling expenses of registrars due to the use by them of their own cars, 142.

Governor-General’s Establishment,—saving due to change in the private secretaryship, 763,—motor car allowance, lump sum given, 764,—cost of chauffeur borne on Vote for Gárda Síochána, 765-766.

Haulbowline Dockyard,—revenue derived from, 81,—lettings and industry on the island, 83.

Industry and Commerce,—Peat Fuel Development: Satisfactory wear from sacks, 568-570; cost of sacks passed on to consumer, 571-573,— Industrial Alcohol: Nature of contract with Messrs. Noury and Van der Lande, 574-381; nomination and appointment of the managing director of the Company, his salary and other expenses borne on this Vote, 582-587,—Official Handbook of Saorstát Eireann, loss and receipts, 589,—dead rent under the Mines and Minerals Act waived, 590.

Justice, Office of the Minister for,—travelling expenses, reasons for diminution in amount expended; not due to change in rates or policy.

Kent, Mr. P.,—Office of Public Works, 1a-27,—Public Works and Buildings, 28-80,—Haulbowline Dockyard, 81-83.

Land Commission,—arrears of payments in lieu of rent, present situation as regards repayment of advance made some years ago, 457-460,— 50 per cent. reduction of purchase price of parcels of land accepted, sanction of Department of Finance given, legality questioned by the Comptroller and Auditor-General, 461-471, Report, 9,—expenditure on improvement of untenanted land added to vested holdings, question of legality raised owing to expenditure being on the vested portion, 472-483,—construction of a road and of a bridge over the Owenmore river benefits vested holdings in neighbourhood, similar question raised, 484-491, Report, 10,—remuneration and travelling expenses of payments of wages of workers on improvements, 492-494, —sewerage improvements in Swinford Town, where most of the holdings are unvested, similar question, 495-499,—drainage scheme near Monasterevan, co-operation of the Land Commission with the Board of Works, relevancy of the Arterial Drainage Act, tenants not called upon for any contribution through rates, 500-544,—migrants assisted before arrival by cultivation of their holdings, etc., 545-547,—small expenditure from sub-head providing for maintenance of embankments, etc., 549,—extent of help given to migrants from Gaeltacht, 550,—tolls and customs bought by the Land Commission, 551.

Land Registry and Registry of Deeds,—replacement of maps destroyed in Four Courts, 114,—explanation of the term “memorial,” 115.

Law Charges,—defalcations in the Chief State Solicitor’s Department, faulty system of control of accounts, recovery of large sum from officials, excess on the sum voted must be provided by Dáil, interim report, 906-920,—diminishing expenditure on under-sheriffs, 921,— defence of public officials for acts committed in the course of duty not inevitable, 922-925.

League of Nations,—contribution to, does not vary in amount, but does in cost owing to currency variations, 180,—saving in travelling expenses owing to one assembly meeting not taking place, 181,— additional loss on exchange, 182.

Leydon, Mr. J.,—represented before the Committee by Mr. T. R. Price, 568.

Local Government and Public Health,—nominal rents for allotments not collected before recoupment of local authorities, 129,—Motor Tax Account, misappropriations by officers in various counties, amounts recovered, position in the case of Galway, 130-135,—delay in awarding pensions to blind applicants; one inspector only for the whole country, 136-141.

Local Loans,—large saving due to complete change in financing the Local Loans Fund; Exchequer now receives interest on advances; not a self-contained Fund; purposes of Fund fixed by statute; individuals not public bodies benefit; division of functions with the Agricultural Credit Corporation; nature of security for loans, rates of interest compared, 786-816.

Lynd, Mr. J. L.—see under “Finance, Department of”.

McCarron, Mr. E. P.,—Local Government and Public Health, 129-141,— General Register Office, 142,—National Health Insurance, 144-145.

McElligott, Mr. J. J.,—Governor-General’s Establishment, 763-766,— Oireachtas, 767-791,—Department of the President of the Executive Council, 792-794,—Office of the Minister for Finance, 795,—Local Loans, 796-816,—Commissions and Special Inquiries, 817-830,—Civil Service Commission, 831-837,—Property Losses Compensation, 838-880, —Superannuation and Retired Allowances, 881-892,—Tariff Commission, 893-895,—Miscellaneous Expenses, 896-904,—Supplementary Agricultural Grants, 905,—Law Charges, 906-925,—Universities and Colleges, 926,—Electrical Battery Development, 927-931,—Remuneration for Cost of Management of Government Stocks, 932,—Relief Schemes, 933,—Export Bounties and Subsidies, 934,—Repayment of Dáil Eireann External Loans, 935,—Repayments to Contingency Fund, 936.

MacEoin, Deputy S.,—elected Chairman of the Committee, 1.

MagCraith, Mr. Seóirse,—see under “Comptroller and Auditor-General”, —Comptroller and Auditor-General, 1097.

Mac Mathghamhna, Lieut.-Gen. P.,—Army, 652-759,—Army Pensions, 760-762.

Minute of the Minister for Finance,—Appendix II.

Miscellaneous Expenses,—Minister for Finance nominates a member on the Board of the Abbey Theatre, but has no control over the expenditure of the Grant-in-Aid, 896-898,—Grants to Gaeltacht Students, service now transferred to the Vote for Department of Education, 898-900,—Saorstát Plate presented by the Executive Council, race takes place at Curragh, 901-903,—Grant-in-Aid to Irish Folklore Society, charge transferred to Department of Education, 904.

Moran, Mr. S.,—represents Mr. Deegan before the Committee, 604a,— Gaeltacht Services, 605-651.

Morrissey, Mr. J. F.,—Public Record Office, 398-403.

Morrissey, Mr. T. J.,—represented before the Committee by Mr. S. Preston, 317.

Murphy, Mr. S.,—represents Mr. J. P. Walshe before the Committee, 163,—External Affairs, 163-179,—League of Nations, 180-182.

Nally, Mr. W. F.,—see under “Finance, Dept. of”.

National Gallery,—type of pictures purchased, 451,—accounting officer’s views as to purchase of pictures in Ireland, and control by Government of export of important pictures, 451-456.

National Health Insurance,—Grant-in-Aid for sickness, disablement, marriage, maternity etc., increased cost during first nine months, decrease during the last quarter, of year, 143,—disposal of balance in Insurance Committees (Abolition) Adjustment Account, 144-145.

O’Brien, Mr. W.,—Revenue Commissioners, 404-420,—Old Age Pensions, 421-431,—Compensation Bounties, 432-433.

O’Duffy, Mr. F.,—Secondary Education, 264-276,—Technical Instruction, 277-309,—Science and Art, 310-312,—Reformatory and Industrial Schools, 313.

O’Hegarty, Mr. P. S.,—Posts and Telegraphs, 183-257,—Wireless Broad-casting, 258-263.

Oireachtas,—refund of cash advances by the Joint Restaurant Committee; restaurant not self-supporting under former management; aids given to present caterers; comparison of the position of the Exchequer as between the two systems; details of the present contract, 767-791.

Old Age Pensions,—abnormal number of pending appeals reduced during the year, 421-424,—accurate estimate of expenses of Pensions Committees, 425,—irrecoverable sums paid in error as pensions, 426-429,—extra statutory payments, 430,—increase in appropriations-in-aid, 431.

O’Neill, Mr. S.,—represented before the Committee by Mr. S. Preston, 317.

Posts and Telegraphs,—particulars of losses and misappropriations, 183-184,—prosecution waived in certain cases of misappropriations, reasons for doing so, agreement with the Department of Finance on the waiving of prosecution in such cases, 185-189,—amount of claims abandoned during year; knock-for-knock and halving agreements being made with insurance companies by the Department of Finance, 190-195,— long-standing agreement with the Railway Company to provide tele-graphists at certain railway stations; Railway Company refuses to consider alteration of an arrangement so favourable to them, 195-200, case of non-transferred officers still awaiting completion of a reciprocal arrangement with British Government; Clerical Officer awarded a pension though no Civil Service certificate had been issued to him, 201-208,—Post Office charge adequate for work done in handling stores for other Departments, but this is included in the commercial accounts, 210-229,—telephones in lighthouses, cost defrayed by the Department of Industry and Commerce or by the Commissioners of Irish Lights according to the use to which put, 230-234,—provision authorising pensions for Savings Bank officials included in the pending Superannuation Bill, 235-241,—Post Office Factory, articles manufactured for the Department of Defence without prior authority from the Department of Finance, covering sanction being sought, scope of the delegated authority of the Post Office defined, 241-254,—conveyance of mails fixed by open competitive contracts, 255.

Preston, Mr. S.,—represents Mr. Seosamh O’Neill before the Committee, 314,—Office of the Minister for Education, 314-316,—Primary Education, 317-397.

Price, Mr. T. R.,—represents Mr. J. Levdon before the Committee, 568,— Industry and Commerce, 569-590,—Railways, 591-599,—Unemployment Insurance and Unemployment Assistance, 600-604.

Prisons,—pay and allowances of prisons and Borstal Institutions, 94,— nature of prison industries, 95.

Property Losses Compensation,—rebuilding condition to an award compromised after a liquidation sale, Committee not convinced that this was justified, 838-867, Report, 18,—damage to shop goods after the Truce, not within the Damage to Property Compensation Act, 1923, dicial decision; Attorney-General’s advice; payment made notwithstanding; Committee’s view that a Supplementary Estimate should have been laid before the Dáil, 868-874. Report, 19,—delay in completing remnants of rebuilding awards, time limit included in Damage to Property Act, 1933, 875-877,—compensation for Post-Truce Losses, efforts to expedite cases, 877-880.

Public Record Office,—nature of records kept, 378,—State Papers described, 389-400,—saving on purchase of historical documents, 402-403.

Public Works and Buildings,—disused police but at Scartaglen sold with site for a very small fraction of the cost of its erection; Committee’s view of the transaction; opinion expressed that the original building was not worth the money spent on it, 28-45, Appendix III, Report 2, —large expenditure on improvement of premises held on short lease with prior sanction of Department of Finance, 46-54. Report 3,— nugatory payments to architects and quantity surveyors in connection with a national school building scheme afterwards abandoned, 55-64,— store and furniture accounting, new system of valuation being introduced, 64-65,—Barrow Drainage Scheme, sale of surplus plant, 66-67,— payments relating to Killeagh Airship Station, 68,—expenditure on furniture for Government Departments, 69,—rents of premises in Dublin, 70,—improvement and drainage on Shannon, 71,—Shannon Navigation Fund bears cost of works resulting from damage consequent on the Shannon power works, 72,—capital expenditure on Barrow drainage during the year, 73-74,—value of transferred machinery credited to Barrow scheme, 75,—harbour tolls and dues, almost wholly paid by the Dun Laoghaire mail boats, 76,—value of materials and stores sold by auction, 77,—hire of excavators, 78,—sale of garden produce from Phoenix Park and Killarney, 79,—sporting and fishing rights at the Bourn-Vincent Memorial Park, 80.

Public Works, Office of,—considerable deficit on Shannon Navigation, a non-voted service, met out of general savings on this Vote; probability of deficit reported to Department of Finance during the year; Department of Industry and Commerce unable to pay a sum of money due till after the account closed; technical irregularity; better prospects in future years; Committee’s view that the Contingency Fund should have been drawn upon to cover the temporary deficit, followed by presentation of an Estimate, 1a-24, Report, 1,—savings due to vacancies and variations in cost of living bonus, 25,—excess on travelling expenses due to relief works, 26,—extra remuneration of an engineer engaged on superior work, 27.

Railways,—Galway Bay Steamship Co., annual subsidy legislation and agreement will be needed, 592-594,—Londonderry and Lough Swilly Railway, both Saorstát and Northern Ireland Governments contribute, 595,—losses, representing bad debts due by this Railway written off, 598.

Redmond, Mr. O. J.,—see under “Finance, Dept. of”.

Reformatory and Industrial Schools,—number of reformatories and of industrial schools, 313.

Revenue Commissioners,—remissions of tax due to no abnormal causes, each case decided on its merits, 404-408,—poundage to distributor of stamps at the Stock Exchange, 409,—officers wearing uniform, 410,— rewards to informers and to officers, 411-413,—law charges cover all branches of Revenue service, 414,—receipts for attendance of officers 418,—auctions occur in Dublin and other centres, 420.

Roche, Mr. S. A.,—Office of the Minister for Justice, 84,—Gárda Síochána, 85-92,—Prisons, 93-95,—Supreme Court and High Court of Justice, 96-113,—Land Registry and Registry of Deeds, 114-115,—Circuit Court, 116-128.

Science and Art,—reasons for extra expenditure on special purchases and specimens, 309a,—English-Irish Dictionary completed, 310,—production of Irish County Histories, 311,—expenditure in connection with Irish Folklore Commission covers cost of publication, 312.

Scroope, Dr. G. W.,—Dundrum Asylum, 434-441.

Shanagher, Mr. D. P.,—see under “Finance, Dept. of”.

Smyth, Mr. W.,—Charitable Donations and Bequests, 442-450.

Stationery and Printing,—trading, profit and loss and other accounts of the Government Publications Sales Office almost up-to-date, causes of delay, 146-153, Report, 4,—agents of the Stationery Office, 154,— volume illustrating early Christian art in Ireland only awaiting the introductory matter to be published, 155,—Irish translation of the New Testament delayed by the death of Rev. Father Langford, its learned editor, 156,—English-Irish Dictionary approaching a second printing, 158,—number of newspapers and periodicals receiving grants for publishing news in Irish, 159-161,—sums representing technical deficiencies in the Sales Office written off, 162.

Superannuation and Retired Allowances,—marriage allowance to a female Civil Servant, not possessing the requisite number of years’ service; action taken in anticipation of a Superannuation Bill at the time in contemplation; an extra-statutory payment, 881-891,—Article 10 of the Treaty entitles beneficiaries to receive a lump sum as well as an annual payment, 892.

Supplementary Agricultural Grants,—number three with their amounts, 905.

Supreme Court and High Court of Justice,—expenses in connection with an election petition in Cavan, travelling expenses of a Commissioner and his Clerk, question raised as to who was liable for the payment of these expenses, 96-113.

Tariff Commission,—is operating, but rather as a roving Commission, including matters such as the Pig Industries Tribunal and other miscellaneous duties, 893-895.

Technical Instruction,—grant paid to an industrial concern in respect of the training of apprentices forming part of the ordinary organisation of the factory; accounting officer’s argument that the education of these young people were better provided in the factory; objection by the Committee to the principle of this payment, 277-308, Report, 6.

Twomey, Mr. D.,—Agriculture, 938-1028,—Fisheries, 1029-1070,—Export Bounties and Subsidies, 1071-1096.

Unemployment Insurance and Unemployment Assistance,—system examined and working satisfactorily, 601,—unvouched payments at the Dundalk Exchange now duly charged, 603,—money advanced to pay fares to employees travelling to take up work, 604.

Universities and Colleges,—grant to Trinity College, 926.

Walshe, Mr. J. P.,—represented before the Committee by Mr. S. Murphy, 163.

Whelehan, Mr. J. B.,—Stationery and Printing, 146-162.

Wireless Broadcasting,—cataloguing, filing, etc., of music and gramophone records approaching completion, number of records on hand, 258-262,—nature of travelling expenses, 263.