Committee Reports > List of Committees > Dáil > 1936 > Committee of Public Accounts > Report - Appropriation Accounts 1933 - 1934

INDEX.

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

Agriculture,—research grant to University College, Dublin, expenditure due to the dissolution of the Empire Marketing Board; charge originally borne by the British Government, 220,—grants to County Committees of Agriculture, payment of salary to two ex-officers of a County Committee in respect of period of absence from duty, by reason of imprisonment, internment or political activities; arrears of salary of an itinerant instructor in agriculture paid to his personal representatives ten years after his death, 221-226, 288,—grant-in-aid of Irish Agricultural Organisation Society, excess met by savings from other sub-heads, Audit Department and Department of Finance agree that excess of expenditure should not be admitted as a proper charge against the Vote, Supplementary Estimate advised, 227, Report, 2,— improvement of the Creamery Industry, total expenditure to date, ex-gratia or compassionate payment in respect of goodwill, total payments for loss of employment arising from the acquisition of Creamery Properties by the Dairy Disposal Company, 228-232, 298, Appendix IV, —expenditure on Loans for the Purchase of Heifers, change in the incidence of this charge as compared with the previous year, 233,— amount of grant in respect of additional Sugar Beet grown in the Cooley District, paid to Comhlucht Siúicre Eireann Teo., 234-246,— Appendix V, Agricultural Produce (Cereals) Act, 1933, scope of bounties and advances paid under the sub-head, continuation of scheme originally financed under the Emergency Fund Grant-in-Aid, no loss on scheme, 247-254,—Acquisition of Land (Allotments) (Amendment) Act, 1934, cost of applying this Act borne on two Votes, procedure under which the scheme is worked, number of allotments in the present year and the number of centres, 255-257,—Loans to Co-operative Creamery Societies, financial statement showing the position as regards these loans, increase of arrears, further loan made to a Co-operative Society, already in arrear, from Relief Schemes Vote, rate of interest charged, 258-269,—Dairy Produce (Price Stabilisation) Act, 1932, Butter Fund Account, normal rates of levy and bounty were in operation during the year; non-creamery butter, impracticable to collect levy owing to staff difficulties, measures adopted in consequence; difficulties arising on the above Act about to be remedied in a Bill going through the Oireachtas, 270-276,—Agricultural Schools and Farms are under the direct control of the Department, 277-278, —small sum spent on improvement of flax growing, 278,—amount spent for the improvement of milk production, 279,—improvement of live stock, decrease in expenditure owing to the difficulty in obtaining suitable stallions and colts, arrangement under which horses are purchased, 280-287,—fees for reports on agricultural conditions, method of obtaining reports, special fair reporters are appointed by the Department of Industry and Commerce, 289-290,—Loans for Agricultural purposes, small demand, rate of interest charged, 291-297, —building of cold stores, 298,—Dairy Produce Acts, 1924 to 1931, saving due to the recovery from the Emergency Fund (Grant-in-Aid) of the cost of staff employed on export bounty work during part of the year, 299,—Destructive Insects and Pests Acts, Black Scab in Potatoes Orders, causes of excess expenditure, 300-302,—musk rat menace practically ended, total number of animals destroyed, 303-306.

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

Army,—advance of pay to soldiers contrary to Defence Force Orders, without the prior sanction of the Department of Finance, Secretary overruled by the Minister for Defence, 649-657, Report, 5,—Army Equitation team in competitions in American cities in 1933; certain expenditure incurred not sanctioned by the Department of Finance; privately-owned horses of the officers took part in the shows, regulation now made by the Ministers for Defence and Finance to ensure that this cannot happen again, 657-661, Report, 6,—rates of allow ances to dependants of soldiers paid to guardians, audit query submitted to Department of Finance, payment upheld, new regulation to clarify the position, 662,—marriage allowance paid to an officer who got married without the prior sanction of the Adjutant-General, Accounting Officer holds that Regulations have been observed, Report, 7, 663-665,—married officers’ quarters vacant though officers living outside continued in receipt of lodging, fuel and light allowance, matter now remedied, 665, Report, 8,—subsistence allowance paid at the maximum rates to officers, stated to be on active service, but really on duty at the request of the Minister for Justice, 665-678, —lower cost of the production of bread at the Curragh Bakery and of meat at the Dublin and Curragh Abattoirs, irregularities and fraud in the issue of meat rations in a Reserve Battalion in training, failure to report the matter to the Department of Finance, now being remedied, officer at fault duly dismissed. Attorney-General advises against prosecution, public funds did not suffer, men lose their rations, 678, 687, Report, 9,—acceptance of aeroplanes taken in England toward the end of the financial year with the consent of the Department of Finance; separate contract for delivery, 687-695,— motor cycles repaired by dismantling new machines owing to the absence of a catalogue of spare parts, 687-697,—certain work done by the Corps of Engineers which was due to be done by unofficial Army Organisations, extent of the authority of O.C., Corps of Engineers to incur expenditure, being considered, 698,—Barrack Service Stores in excess of normal requirements, and unsuitable for the Army; efforts being made to dispose of these to other Departments, 699-700,—workshop lorry for Army Air Corps, stated to be used on work for which it was not intended, Accounting Officer defends the use of the lorry, 701, 703, Report, 10,—stores held by the Army Signal Corps surplus to requirements, matters now being tightened up, 704,—deficiencies in kits of the Volunteer Reserve, necessity of constant inspections of Volunteers’ clothing, 706-711, Report, 11,—laxity in the checking of kits of Reserve battalions on demobilisation, change in method of demobilisation has resulted in an improvement, 712,—loss on an Army horse purchased for the School of Equitation, part of loss covered by insurance, 713-717,— loss in respect of a marriage allowance obtained by means of a false certificate by a soldier, method by which discovered, 726-727.

Army Pensions,—disablement pension granted on appeal by the Army Pensions Board to an Irish Volunteer whose claim was rejected in 1929, opinion of the Attorney-General sought in the matter, Minister for Finance concurs, 728-737, Report, 12.

Beet Sugar Industry,—expenditure on formation of Comhlucht Siúicre Eireann Teoranta, 857.

Beet Sugar Subsidy,—last year for Vote for, 850.

Chairman of the Committee,—election of, 1.

Charitable Donations and Bequests,—Mr. W. Smyth, Acting Secretary, acts as Accounting Officer until a successor to Dr. T. Bodkin is appointed, 750-751.

Circuit Court,—new sub-head opened, losses caused by defalcations of a former County Registrar, matter before the Committee on a former occasion, 218-219.

Civil Service Commission,—Supplementary Estimate to provide for additional staff, 781,—fees paid to examiners in connection with examinations, 782.

Codling, Mr. A. D.,—see under “Finance, Department of.”

Commissions and Special Inquiries,—expenditure in connection with advertising and publicity for the Central Savings Committee, 773,—Commission of Inquiry into the Civil Service, interim report, 774,—Commission of Inquiry into the registration of shops, reported submitted, 775-776,—Committee of Inquiry into Widows’ and Orphans’ Pensions, excess expenditure due to the payment of a gratuity to the Secretary, usual conditions governing the payment of such gratuities, 777-778, —Irish Manuscripts Commission, excess expenditure due to the employment of extra staff, 779-780,—particulars in connection with Commissions and Inquiries not specifically provided for, 780.

Comptroller and Auditor-General,—unusual type of scholarship, in Sugar Technology, awarded for training for Technical Posts in Comhlucht Siúicre Eireann Teoranta, one-third of the cost repaid in the financial year 1934-35, 8-9,—unusual charge for the purchase of plates in connection with the Road Transport Act, 1933, 61,—Chicago World Fair, charges unvouched or of an unusual character, 63-70,—total expenditure in connection with the Paris Fair, 1933, 70,—expenditure in connection with Minerals Exploration, 73,—expenditure in connection with Peat Fuel Development, 74,—total expenditure in connection with the payment of compensation under the Cork Tramways (Employees’ Compensation) Act, 1933, 97,—certain deficiencies of receipts in the Motor Tax Account written off with the sanction of the Department of Finance, others not yet settled, matter in question not expenditure, and does not appear in the Appropriation Account, 98-106,—cars transferred from the Army to the Gárda Síochána for use by the Ministers, on the 27th March, 1934, question of authority for running expenses and conveyance of Ministers’ families, 163-169,—charges made for services by the Gárdaí to sporting associations not brought to account, 199-200,—payment of charge originally borne by the British Government in connection with Agricultural Research Grant to University College, Dublin, 220— withheld arrears of salary paid to the representatives of a deceased agricultural officer ten years after the duties had been performed, 221-226,—application of savings on sub-heads to increase the Grant-in-Aid not admitted as a proper charge against the Vote, 227,— total expenditure to date for the improvement of the creamery industry; ex-gratia payment made to the owners of premises taken over by the Dairy Disposal Company, Ltd., no tangible asset received for this payment, 228, 231, Appendix IV,— Heifer Loan Scheme now financed from the Agricultural Credit Corporation, last year from the Emergency Fund, 233,—bounty on on home-grown wheat, advances to seed merchants, etc., now paid from Vote for Agriculture, originally financed from the Emergency Fund, 247,—charge in connection with the Acquisition of Land (Allotments) (Amendment) Act, 1934, falls on two different Votes, 255,—increase in the arrears of loans outstanding to Co-Operative Creamery Societies, making of a new loan to a Society already in arrear, 258,—normal rates of levy restored and bounty on non-creamery butter changed, due to staff difficulties, 270-273,—proposed legislation to regularise payment of levy on butter increased in weight in the factory process, 274,—new definition of creamery butter included in the Bill at present before the Dáil, 275,—refund of cost of training of national teachers not employed as such or engaged in secondary schools, position under observation by the Department, 307,—advances to necessitous students who were unable to complete their training, 311,—low boarding cost per head of pupils in Preparatory Colleges; farm and garden accounts excess expenditure, difficulty of getting milk in Falcarragh, but supplied by College from their own farm, 313-318,—teacher convicted by the Military Tribunal, yet in receipt of 11 increments, 335-336,—payments, to a teacher who was convicted by the Military Tribunal made illegally, free pardon now granted, case considered by the law officers, 339,— recovery of over-payments to a teacher consequent upon the irregular enrolment of pupils, 344-348,—agreement by Department of Finance as to procedure in cases of irregularities in school records, 349,—suspension of salary of teacher in consequence of irregularities in the records, recovery of sums paid, 350-351,— junior assistant mistress retained though the average attendance was inadequate, 352-358,—maps presented to University Libraries, etc., should be noted in Estimates or Accounts, 376-384,—amount of repayable Exchequer advances to the Land Commission outstanding, amount still due to the Exchequer, 387,—excess expenditure in a sub-head, Supplementary Estimate not introduced, rule in this respect, 408,—Mission to U.S.A., provision in the Estimate, 409,— credit balance of the Account of the River Shannon Navigation service reduced during the year, service, self-supporting until this year, 411-413,—training college and preparatory college in Galway, element of nugatory payments in connection with the proposals, 419-432,—considerable quantity of furniture purchased during the year taken in store, new arrangements desirable, 434,—purchase of machinery for Arterial Drainage percentage recovered, 439,— export bounties and subsidies; use of the Emergency Fund Vote of the previous year till July, 1934, 450,—Department of Agriculture expended bulk of, 453,—inter-relation of the two Votes, 454,— powers under the Agriculture (Control of Exports) Acts, 1924-30, and the Fresh Meat Act, 478,—black list for keepers of bad grass seed, 492,—trial consignments, total receipts not credited in the year of account, countries to which sent, 501-515,—amount of outstanding fishery and industrial loans, loans written off with the consent of the Department of Finance, discrepancy between the amounts credited to borrowers and the amounts realised when boats and gear are disposed of, 524-525,—storage charges on gear of a boat exceed value of the gear, 533,—unsatisfactory basis of repayment of cost of repair and reconditioning of motor, boats, 537,—rate of interest charged for money advanced to the Sea Fisheries Association, conditions under which repayment will be made, 538,—trading accounts for rural industries, form approved by the Department of Finance, 539,—lodging allowances to teachers in rural industrial centres where free living accommodation was available, matter being considered by the Department of Finance, 540,—sanction of Department of Finance not yet obtained for purchase of sewing machines, etc., 541,—carrageen consigned by passenger train instead of goods train at much greater cost, sanction of Department of Finance not yet obtained, 556,—details of losses in the Department of Posts and Telegraphs, 583,—an ex-gratia payment made to a person injured by a Post Office motor-cyclist, with the sanction of the Department of Finance, 590,—payments made to insurance companies in respect of damage caused to the property of their clients by Post Office vehicles, 594,—superannuation payments charged to Suspense Account pending completion of reciprocal arrangement with Britain, 595,—excessive stock of flame proof cable, 597,—telephone apparatus of obsolescent type written down to the value of the superseding type, 598,—agreement with Revenue Department on the amount payable in respect of postage stamps sold for revenue purposes, 601,—amount of loss in each case caused by the British Government of sums in connection with claims for Superannuation Payments and for Telephone Annuities disputed by the Saorstát Government, 639,—Broadcasting Station, present system of cataloguing, filing and custody of the stocks of music and gramophone records unsatisfactory, losses unascertained though stated to be small, 643-647,—pay issued to the Forces contrary to regulation and without reference to the Department of Finance, 650-652,—regulation made prohibiting the participation of privately owned horses in competitions abroad, 661,—subsistence allowance to officers in respect of periods of duty at certain training camps at which active service conditions obtained, 667-677,—fraudulent diversion of meat intended for soldiers to an officers’ mess, 679,—payment in connection with the purchase of aeroplanes before liability had matured and before delivery was made, 689-695,—maintenance and minor work done in connection with unofficial Army Associations by the Army Corps of Engineers, 698,—purchase of Barrack Service Stores in excess of normal requirements, general enquiry to be held with regard to the disposal of these stores, 700,—desirability of periodical examination as to clothing, etc., of members of the Volunteer Force, 707-709,— deficiencies in kits of reserve battalions, 712,—loss of an Army horse when not being used in the public service, animal insured for a less sum than value assessed by a Court of Inquiry, 713-717,—application for a disablement pension previously refused reopened, opinion of the Attorney-General on the case obtained, 728-732,—extra-statutory payments made during the year in respect to Old Age Pensions, 749,—savings in a sub-head due to the Economies Bill, 754,— the National Insurance audit outside the work of the Comptroller and Auditor-General, 755,—pension granted to an ex-Superintendent of the Gárda Síochána calculated on a wrong basis, 797,—sums deducted from salaries and other payments under the Public Services (Temporary Economies) Act, 1933 applied towards the general purposes of various Votes contrary to the terms of that Act, principle of virement not operative in this case, 836-846,—sum paid to the National City Bank, on foot of an indemnity against legal proceedings taken against the Bank, 866-871.

Contingency Fund, Repayment to,—sum paid to the National City Bank, Ltd., on foot of an indemnity against legal proceedings, sum also paid to the Bank charged against Law Charges Vote, 866-871.

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

Dáil Eireann External Loans, Repayment of,—expenditure includes the expenses of the office in New York and the repayment office, 859.

Deegan, Mr. M.,—Forestry, 386,—Land Commission, 387-402.

Duffy, Mr. J. A.,—Medical Benefits (Grants-in-Aid) is an adjustment Grant, 158-162.

Education, Office of the Minister for,—letter from the Accounting Officer, Department of Education asking leave to be represented before the Committee by Messrs. O Muirgheasa and O’Duffy, 1,—expenses in connection with national programme conference, 1a,—preparation of Irish vocabularies, number of volumes published, 2-4.

Education, Primary,—Postponement of vote owing to illness of a witness, 5,—persons trained as national teachers but not employed as such, question of the recovery of the cost of their training under consideration by the Department, 307-310,—fees payable to training colleges by students unable to complete their training must be refunded, 311-312,—Preparatory Colleges; reduction in boarding cost per head; farms and garden accounts; excess expenditure over receipts; establishments run economically, 313-318,—national schools, position of a serving teacher whose service was interrupted, owing to imprisonment, for political reasons, covering sanction just received from the Minister for Finance, 319-337,—teacher convicted by the Military Tribunal, disqualification imposed by Statute now annulled as a free pardon has been granted, legislation in contemplation to regularise the position, 338-344, Report, 3,—overpayment to an assistant mistress, arising from the irregular enrolment of pupils, recovered in part and arrangements completed for the recovery of the balance, 344-349,—agreement with Department of Finance as to procedure to be followed in future with respect to irregularities in school records, 349,—payment of salaries of certain teachers suspended due to irregularities in the records, arrangements for recovery of overpayments, amount stated, 350-352,—junior assistant mistress retained although not justified by average attendance, 352-358,—non-voted services, Worship Fund and Carlisle and Blake Fund amalgamated during the year, 359,—Van and Boat Service, method by which the scheme is financed, 360-367,—recoupment of legal expenses to a manager in a case where an action was brought against him, 368-369.

Education, Secondary,—consideration of Primary Education Vote postponed owing to the illness of a witness, 5,—Grants towards the publication of Irish textbooks, small expenditure due to printing delays and also to the number of textbooks offered, 5-6,—publication work of the Gúm distinguished from that done under Vote for Science and Art, 7.

Electoral Act and the Juries Act, Expenses under the,—registers prepared locally, and the Department recoups the local authorities for part of the expenses incurred, 824a.

Executive Council, Department of the President of the,—Supplementary Estimate to provide for the Government Information Bureau, number on the staff of the Bureau, 770,—savings on travelling expenses due to the small number of International Conferences held during the year, rule governing the allocation of travelling expenses as between this Vote and those for other Departments, 771-772.

Export Bounties and Subsidies,—a Finance Department Vote though Mr. Twomey will reply to queries; expenditure incurred up to 14th July, 1933, charged against the Emergency Fund Grant-in-Aid voted in previous year; present Vote administered by three Departments, but mainly by the Department of Agriculture; distinction as regards certain charges admissible as between this Vote and the Emergency Fund Grant-in-Aid; bounties on live stock and live-stock prices, total amount and rates paid; bounties on exports of butter, variation in rate of subsidy, its causes, average rate of subsidy, total cost of butter purchased and total expenditure, amount and cause of loss, Belgian Customs tax, 450-477,—bounties on exports of eggs and poultry, rate of bounties, total expenditure, powers in respect of packing exercised by the Department in the case of poultry, 478-480,— bounties on exports of potatoes and grass seeds, no representation as to quality of latter, rates of bounties, 481-495,—extra Exchequer receipts arose from the Emergency Fund Grant-in-Aid, 498,—loss on trial consignments may be lessened by receipts in a subsequent year, nature of consignments and countries consigned to; when market is established the business is turned over to commercial interests, policy of the Government not to engage in trade except to open up markets, 496-552,—bounties on exports of industrial products, subsidy in addition to bounty paid on macadam and gravel exported from Saorstát quarries, 582,—quantity of seed potatoes sent abroad, free of cost for experimental sowing; expenditure on consignment of eggs shipped to Bareelona, claims under policies of insurance against loss or damage in transit remain outstanding, 582,—payments for certain stocks of butter brought to credit of the Vote as extra Exchequer Receipts, 851-856.

External Affairs,—joint presentation to the late Secretary-General of the League of Nations on his retirement, 404,—increase in the cost of telegrams and telephones in connection with the trade section established in the Department, 405-406,—excess expenditure in a sub-head, Supplementary Estimate not introduced, 407-408,—Special Mission to U.S.A. in 1933, provided for in the ordinary Estimate, 409,—repatriation of destitute subjects of Saorstát Eireann, 410.

Feeney, Mr. F. J.,—see under “Finance, Dept, of.”

Finance, Department of,—no expenditure on the Irish National Exhibition, Cork (Mr. Codling), 12,—conditional sanction given for a second pair of county histories (Mr. Codling), 31-38,—correspondence with the Department of Industry and Commerce regarding certain expenditure in connection with the Chicago World Fair (Mr. Almond), 63,—Army cars transferred to Gárda Síochána for use of Ministers, authority given in March, 1935; use to include conveyance and protection (Mr. Almond), 167-191,—additional sum written off in connection with losses caused by defalcations of a former County Registrar (Mr. Almond), 218,—excess expenditure on Grant-in-Aid sub-head supplied by virement improperly, Supplementary Estimate necessary (Mr. Dagg), 227,—interruption of service of a teacher imprisoned for robbery, claim the motive was political, admitted by the Department of Finance (Mr. Almond), 325-337,—legislation to be introduced to regularise payments to a teacher restored though convicted by Military Tribunal, Attorney-General advises, (Mr. Almond), 342-343,—maps presented to University Libraries, further authority if necessary, former practice continued (Mr. Dagg), 379-382,—rural industries trading accounts, approval for the preparation of, (Mr. Dagg), 539,—sanction for purchase of sewing machines, etc. (Mr. Dagg), 541,—particulars asked for concerning consignments of carrageen by passenger train instead of goods train (Mr. Dagg), 556, —payments to insurance companies in respect of damages caused to their clients by post office vehicles, mutual forbearance arrangements with the companies being sought (Mr. Feeney), 592, 594,—Superannuation and Pensions Bill to dispose of superannuation payments charged to Suspense Account (Mr. Feeney), 596,—this Bill will also deal with pensions for staff wholly employed on Savings Bank work (Mr. Redmond), 602,—right of the Department of Defence to pay the Forces in advance without sanction not admitted (Mr. Almond), 651, 654,—separate conditions for delivery of aeroplanes, acceptance may take place outside Saorstát (Mr. Almond), 695,—see also under “McElligott, Mr. J. J.”.

Fisheries and Gaeltacht Services,—increase in the arrears of fishery and industrial loans, considerable discrepancy between the amount credited to borrowers and the amount realised when the boats and gear are disposed of, large amounts of loans written off under Sea Fisheries (Acquisition of Loans) Act, 1931; greater difficulty in recovering loans not so written off; methods adopted for recovery; writing-down of value of boats; method of recovery adopted by Sea Fisheries Association, 523-532,—storage charges on a boat and gear taken over from a defaulting borrower tend to exceed the value of the boat and gear, 533-536,—repair and reconditioning of motor boats undertaken by the Department at a loss, work now handed over to the Fisheries Association, 537,—Sea Fisheries Association, advances for boats and gear in excess of the Estimate, total sums advanced, conditions under which repayment will be made by the Association, rate of interest fixed at 5½ per cent., 538,—Rural Industries, trading accounts not yet furnished, correspondence read from the Department of Finance containing a direction to the Department of Lands, re the form of these accounts; accounts for past years not to be furnished; 538-540,—total expenditure on Rural Industries, lodging allowances paid to teachers in centres where free accommodation was available, matter notified to the Department of Finance, 540,— purchase of sewing machines, knitting machines and knitting machine tables, sanction of the Department of Finance asked for but not yet obtained, 541,—expenditure and receipts on the kelp industry, charge for employers’ liability, insurance of labourers, contrary to general practice, prior sanction of the Department of Finance now obtained; payment for storage of kelp, possibility of using by-products of kelp for manufacturing manure; sanction of the Department of Finance sought to write off balance due on kelp sold to a foreign buyer, Attorney-General advises that costs would not justify proceedings, 542-550,—bulk purchases of carrageen, made by the Department from persons other than gatherers, sub-head amended; sanction of the Department of Finance obtained for the printing of two issues of carrageen recipe books; urgency pleaded for dispatching consignments of carrageen by passenger train instead of goods train at a higher cost, sanction of the Department of Finance not yet obtained, 551-556,—expenditure in respect of Vocational Instruction at Meevagh, County Donegal, now handed over to the Sea Fisheries Association, 557,—armament of the Muirchu, 558-560,—grants to voluntary fishery associations to encourage them to keep hatcheries, 561-563,—plant for purification of mussels not installed as the necessary certificate of purification would not be acceptable, 564-566,— certain industrial centres not reproductive, 567,—demand for carrageen greater than available supply, relation of this industry to the unemployment charges on the State, 568-577,—certain industrial centres closed and others opened, 578-579,—reason why the erection of teachers’ houses in the Fior-Ghaeltacht were not proceeded with, 580-581.

Fitzgerald, Deputy Desmond,—appointed Chairman of the Committee, 1.

Forestry,—culture of trees, 386.

Gárda Síochána,—motor cars transferred from the Army to the Gárdaí and used for the protection and conveyance of Ministers and their families, discrepancies disclosed; question raised as to the legal authority for expenditure on this service, current Estimate stated to provide for replacements only, not for maintenance and running expenses of the service; amenity or protection, 163-198, Report, 1,— appropriations-in-aid, charges made for services of a non-public nature to a cycling association and to two football clubs brought to account, new regulation now made, 199-200,—fees received for verification of Weights and Measures, paid partly into the Reward Fund, partly into the Exchequer; embezzlement of Weights and Measures fees by a Guard; offender prosecuted and dismissed, 200-201, —cost of furniture, bedding, etc., underestimated, 202.

Gorernor-General’s Establishment,—staff now reduced to a secretary and a chaplain, saving on salaries, 756-757,—allowance for expenses not accounted for, 758-759,—expenditure on travelling, 760,—expenditure on telegrams and telephones, departmental arrangement with the Post Office, 761,—Grant-in-Aid for motor car, 762.

Herlihy, Mr. J.—Ordnance Survey, 376-385.

Industrial Credit,—surplus on Vote repaid to the Exchequer, 858.

Industry and Commerce,—unusual charge for purchase of vehicle plates under Road Transport Act, 1933, 61,—Chicago World Fair, 1933, unusual payments and some which are unvouched, application made for covering sanction for their inclusion; the payments relate to Membership of the Tavern Club, Irish Day Celebration, flowers for an Irish boxer in hospital, Consul’s travelling expenses to and from the Fair, 62-70,—Paris Fair, 1933, total expenditure in connection with, 70-71,—coal freight subsidy, conditions of the grant fulfilled, 72,—Minerals Exploration, expenditure by a company on trial borings for mineral deposits in the Arigna and Slieve Annierin areas, 72-73,—peat fuel development, details of expenditure, purchase, sale and hire of sacks, proceeds credited to appro- priations-in-aid, fees received in connection with the registration of Friendly Societies, all the members of the staff are Civil Servants, 74, 94-96,—Official Handbook of Saorstát Eireann, receipts in respect of sales to date, present net loss, reason why book was sold at a reduced price, 75-77,—Prices Commission, members of the Commission not paid, the present Chairman of the Commission paid and a parttime officer, members of the staff seconded Civil Servants, Commission a permanent one, holding frequent meetings, 78-93.

Kent, Mr. P.,—Office of Public Works, 411-416,—Public Works and Buildings, 417-449.

Land Commission,—amount outstanding of repayable Exchequer advances to finance payments in lieu of rent; mostly a bad debt, intention to write it off, 387-389,—deficiency of income from untenanted land due to the operation of the Land Act, 1933, 390-392,—Land Bond Funds replenished, 393-395,—purpose of the Guarantee Fund, 396-399.

Land Registry and Registry of Deeds,—new methods adopted in connection with the reconstruction of maps destroyed in 1922, 215-216,— Transcription of Memorials, nature of work, 217.

Law Charges,—economies effected through the operation of the Public Services (Temporary Economies) Act, 1933, not passed into the Exchequer, but by the operation of virement, were made available for the various sub-heads, provisions of that Act disregarded, excess expenditure in various sub-heads, 836-846, Report, 13.

Leydon, Mr. J.,—Industry and Commerce, 61-96,—Railways, 97.

Local Government and Public Health,—Motor Tax Account, state of, robbery following armed raid on the Cork Motor Taxation Office, sanction given to write off this amount; Leitrim County Council case, sums recovered, the officers concerned dismissed, and convicted; Comptroller and Auditor-General mentions these matters though not arising on any appropriation account, 98-106,—certificates for blindness, attitude of the Department in connection with certificates from Ophthalmic Surgeons, 107-119,—grants for the supply of native fuel for necessitous households, difficulty experienced in getting supplies, 120-122, Appendix III,—medical treatment of school children, delay in initiation and devolopment of certain schemes, 122-125,—grants under the School Meals (Gaeltacht) Act, 1930, delay in initiation and development of certain schemes, matter now put right under an Amending Bill passed in 1933, 126-132,—grants in respect of training of native Irish speakers in hospital nursing, scheme operative only to a limited extent owing to the standard of requirements of the hospitals, 133-151,—grants under the Housing (Financial and Miscellaneous Provisions) Act, 1932, grants could not be distributed owing to the fact that supplies of Irish manufacture were not available, this difficulty almost entirely removed now, 152-157.

McCarron, Mr. E. P.,—Local Government and Public Health, 98-157,— National Health Insurance, 158-162.

McElligott, Mr. J. J.,—Governor-General’s Establishment, 756-762,— Oireachtas, 763-769,—Department of the President of the Executive Council, 770-772,—Commissions and Special Inquiries, 773-780,—Civil Service Commission, 781-783,—Property Losses Compensation, 784-796,—Personal Injuries Compensation, 792-793,—Superannuation and Retired Allowances, 794-818,—Rates on Government Property, 819,— Secret Service, 820,—Tariff Commission, 821-824,—Expenses under the Electoral Act and the Juries Act, 824a,—Miscellaneous Expenses, 825-835,—Law Charges, 836-846,—Universities and Colleges, 847-849, —Beet Sugar Subsidy, 850,—Export Bounties and Subsidies, 851-856, —Beet Sugar Industry, 857,—Industrial Credit, 858,—Repayment of Dáil Eireann External Loans, 859,—Sinn Féin Bank, 860-861,— National Anthem, 862-865,—Repayments to Contingency Fund, 866-871.

MacMahon, Lieut.-General P.,—Army, 649-727,—Army Pensions, 728-740.

McNamara, Mr. B.,—Acting Accounting Officer pending the appointment of a Director of the National Gallery, 752-753,—National Gallery, 752-753.

MagCraith, Mr. Seóirse,—see under “Comptroller and Auditor-General,” —Comptroller and Auditor-General, 754-755.

Maher, Mr. J.,—see under “Comptroller and Auditor-General.”

Miscellaneous Expenses,—Grant-in-Aid to the Abbey Theatre, the Government appoints a director to watch over their interests, 825-827,—Research Grants to students are made on recommendation, 828,—Grant to students from the Fíor-Ghaletacht to enable them to pursue a University course, free competition for these scholarships, conditions required, 829-833, Appendix VI,—Saorstát Plate now paid for out of voted moneys, 834-835.

Morrissey, Mr. T. J.,—Office of the Minister for Education, 1a-4,— Primary Education, 307-369.

Murphy, Mr. S.,—represents Mr. J. P. Walshe, Accounting Officer, before the Committee, 403,—External Affairs, 403-410.

National Anthem,—purchase of copyright of the words and music of the National Anthem; fee paid to Counsel for advice, and other law expenses on the history of the National Anthem, question raised as to whether it is an original air, amount paid to Messrs. Kearney and Heaney, 862-865.

National Gallery,—Mr. B. McNamara acts as Accounting Officer until a Director is appointed, 752-753.

National Health Insurance,—grants-in-aid, what they represent, an adjustment grant, medical benefits, 158-162.

O’Brien, Mr. W.,—Office of the Revenue Commissioners, 741-744,—Old Age Pensions, 745-749.

O Dubhthaigh, Mr. P.,—Secondary Education, 5-7,—Technical Instruction, 8-30,—Science and Art, 31-55,—Reformatory and Industrial Schools, 56-60.

O’Hegarty, Mr. P. S.,—Posts and Telegraphs, 583-642,—Wireless Broad-casting, 643-648.

Oireachtas,—savings on the salaries and allowances due to the deaths of a Deputy and a Senator, 763-765,—Supplementary Vote for Inter-Parliamentary Union, 766-769.

Old Age Pensions,—Supplementary Vote necessary owing to the Act of 1933, 745-746,—expenditure on extra statutory payments, categories under which these fall set out, cases in which grants are made by the Commissioners and covering sanction afterwards sought, other cases in which sanction must be sought beforehand, 747-749.

O’Neill, Mr. S.,—represented before the Committee by Mr. T. J. Morrissey and Mr. F. O’Duffy.

Ordnance Survey,—Maps presented free to University Libraries, etc., institutions to be supplied should be noted in either the Appropriation Accounts or the Estimates; question as to whether, sanction given in 1926, by the Department of Finance, includes all the presentations made, 376-384, expenditure in respect of facsimile reproduction, 385.

Personal Injuries Compensation,—ex-gratia payments sanctioned by the British Government in respect of injuries sustained in Easter Week, 1916, made monthly, 792-793.

Plaistead, Mr. J. S.,—see under “Posts and Telegraphs.”

Posts and Telegraphs,—losses by default, examination of some of the items, 583-589,—ex-gratia payment made to a person injured in an accident in the year 1927 by a Post Office motor cyclist, 589-592,— payments made to insurance companies whose clients’ property was injured by Post Office vehicles, question of entering into mutual forbearance agreements with insurance companies under consideration by the Department of Finance, 589-594,—no change in the situation regarding superannuation payments charged to Suspense Account pending completion of reciprocal arrangements with Britain, 595-596,—store accounts, stock of flame-proof cable not justified by current issues; use now confined to the provinces, 595-597,—value of stores held for other Government Departments; telephone stocks drastically written down; change in the method of financing expenditure in connection with the purchase of stores for other Government Departments not in operation until 1st April, 1934, 598-600,— annual amount payable by the Post Office to the Revenue Commis sioners for stamps sold for revenue purposes, more favourable to the former than previously, amount subject to review after five years, 601,—absence of provision in the Savings Bank Account for pensions of staff wholly employed on Savings Bank work, legislation to be introduced, 602,—Post Office Factory expenditure on repair works, 603,—Postal Conference in Cairo, difficulty arising on date being uncertain, 603,—Supplementary Estimate introduced for the purchase of sites, 604,—receipts in connection with the conveyance of mails by air, comparison with British charges, 605-607,—withdrawal of telegraph facilities from railway stations, 608,—Law Charges, expenses of witnesses from England in a criminal case, 609, —compensation for cancellation of an appointment as sub-postmistress, 610-631,—excess expenditure due to an increase in rates on wires, 633,—retirements due to the Public Services (Temporary Economies) Act, 1933, loss offset by savings on cost-of-living bonus, 634-635,—Post Office Savings Bank, saving due to payments being allowed under another sub-head, 636,—Supplementary Estimate introduced to provide for money stopped by the British Government in respect of pensions granted before the Treaty, and also the telephone annuities, 639-642.

Prisons,—purpose of the Fine Fund, token sub-head necessary, 205,— travelling expenses, excess expenditure, 206-207,—Maintenance of Children and Female Prisoners, no money spent under this sub-head, 208,—Maintenance of Criminal Lunatics in District Mental Hospitals, law and practice the same as formerly, procedure as regards the detention of convicted lunatics in local mental hospitals, 209-214.

Property Losses Compensation,—compensation for loss of property, 1921-1923, decrease in cost, speedy completion of work not expected; number of cases disposed of, aggregate amount paid; recent decision of the High Court may involve heavy liability; large number of claims received after the prescribed period, 784-788,—savings in a sub-head due to delay in preparing the rules of court, statutory limit not in the Act but in the rules of court, 789-791.

Public Works and Buildings,—cost incurred on the erection of a Training College at Galway, undertaking abandoned in favour of a Preparatory College in the same premises, unnecessary payments to a firm of quantity surveyors and for steel work; proposed Preparatory College at Furbough House, County Galway, purchase of house not completed owing to legal difficulties, premises surrendered after structural costs had been incurred; nugatory payments, in both cases; Department of Education responsible in the first case; 417-432, Report, 4,— furniture purchased during the year taken into store, new arrangement by which only a small portion of the purchases of furniture in future will go into store, 433-435,—Barrow Drainage, net expenditure to date, liability of local authorities, 436-438,—Arterial drainage, progress of recovery of expenditure favourable, 439,—ex-gratia payment to the Gaelic League for premises taken over, 441-444,—Linen Hall Barracks arrears of rent paid after the end of the financial year, 445-449.

Public Works, Office of,—Shannon Navigation, credit balance reduced owing to fall in receipts, various claims against the Shannon Electricity Works, 411-415,—services performed for the British Government, 416.

Railways,—extra receipt estimated for, but not paid, owing to the operation of Railways Act, 1933; Great Southern Railways Company no longer liable for repayment of loan from the Government made in 1918, 97,—total of expenditure arising from the Cork Tramways (Employees’ Compensation) Act, 1933, 97.

Rates on Government Property,—Supplementary Vote due to rates being higher than anticipated, 819.

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

Reformatory and Industrial Schools,—reduced expenditure on maintenance of youthful offenders, due to smaller numbers being sent to these schools; two reformatories in being, one for boys and one for girls, 56-58,—places of detention, one special place in Dublin, elsewhere the local industrial school is used for the purpose, 59,— appropriations-in-aid, contributions from parents collected by the Guards, 60.

Revenue Commissioners, Office of the,—remission of income tax, Customs duty from motives of compassion or equity, legislation to be introduced covering certain types of cases, 741-743,—payment to Gárdaí of poundage on money orders and postal orders, being fees for firearm certificates, 744.

Roche, Mr. S. A.,—Gárda Síochána, 163-203,—Prisons, 204-214,—Land Registry and Registry of Deeds, 215-217,—Circuit Court, 218-219.

Science and Art,—sanction for production of two Irish County Histories, extended to four such histories, matter to be further considered when the first two have been examined by the Department, 31-38,—production of Plays in Irish (Grant-in-Aid), conditions of production and subsidy, 39-48,—production of English-Irish Dictionary shortly expected, an official Government publication, 49-51,—production of a sound film in Irish, An Seanchaidhe, more successful in Cork than in Dublin, 52-55.

Secret Service,—Minister’s certificate that the money has been spent properly, 820.

Sinn Féin Bank,—number of depositors remaining unpaid, amount of unliquidated balances standing in the names of depositors, 860-861.

Smyth, Mr. W.,—acting for Accounting Officer, 750,—Charitable Donations and Bequests, 750-751.

Stationery and Printing,—increase in sub-head due to parliamentary debates being more prolonged and to the passing of more Bills, 370-371,—delay in printing Irish texts for advanced students not attributable to the Stationery Office but to editorial difficulties, 372-375,— printing of electors’ lists, 375.

Superannuation and Retired Allowances,—pension awarded to an ex-Superintendent of the Gárda Síochána cancelled and a revised award authorised, excess to be recovered, 794-806,—supplementary estimate due to retirements under Article 10 of the Treaty, 807-808,—some additional pensions granted to members of the Gárda Síochána and the late Dublin Metropolitan Police Force, cases included involving political considerations, 808-818.

Tariff Commission,—work as the Pig Industries Tribunal, and as an an advisory body to Merchandise Marks Tribunal.

Technical Instruction,—unusual award of scholarships for training for technical posts in Comhlucht Siúicre Eireann, Teoranta, one third of the cost repaid by an Comhlucht in the financial year 1934-35, 8-9,— Government contributions to County Councils for, based on the local rate level, sent out by the Department of Local Government and Public Health 10-11,—no expenditure on Cork National Exhibition owing to its practical failure, 12,—grants to schools providing continuation or technical instruction, list of residential schools of domestic economy, conditions under which grants are given to Mount Sion training school of domestic economy; trade preparatory school in Cork conducted by the Christian Brothers; position of Glenties school; few endowed schools provide technical instruction; Oldcastle school receives ordinary grants under secondary education, 13-29,—conditions under which repayments are made by the Department to the local County Council under Section 51 (6) of the Vocational Education Act, 1930, 30.

Twomey, Mr. D.,—Agriculture, 220-226,—Export Bounties and Subsidies, 450-522,—Fisheries and Gaeltacht Services, 523-582.

Universities and Colleges,—annual statutory grant to Trinity College, 847,—Supplementary grant to University College, Dublin, for the Department of Modern Irish Language and Literature, 848-849.

Walshe, Mr. J. P.,—represented before Committee by Mr. S. Murphy, 403.

Wireless Broadcasting,—unsatisfactory arrangements for the cataloguing, filing and custody of the stocks of music and gramophone records, total losses of music for nine years, inter-departmental conference to consider the matter, 643, 646-648,—excess expenditure in respect of fees to Counsel, 644-645.