Committee Reports > List of Committees > Dáil > 1937 > Committee of Public Accounts > Report - Appropriation Accounts 1935 - 1936

APPENDIX II.

MINUTE OF THE MINISTER FOR FINANCE ON THE INTERIM REPORT, DATED 17th JUNE, 1936, AND THE FINAL REPORT, DATED 8th JULY, 1936, OF THE COMMITTEE OF PUBLIC ACCOUNTS.

INTERIM REPORT.

EXCESS ON THE GRANT FOR LAW CHARGES FOR THE YEAR ENDED 31st MARCH, 1935.

The sanction of the Oireachtas to the excess expenditure was obtained by an Excess Vote for a net sum of £10 taken on 7th July, 1936.

FINAL REPORT.

OFFICE OF PUBLIC WORKS.

Paragraph 1.—Financing of Services not expressly provided for by the Oireachtas.

The Minister is in agreement with the principles set out.

PUBLIC WORKS AND BUILDINGS.

Paragraph 2.—Loss on sale of Gárda Síochána Barrack at Scartaglen.

The Minister is satisfied that standing instructions as to normal procedure adequately safeguard the public interests and minimise the risk of loss. In the particular case in question the exigencies of the situation necessitated the erection of a hutment building and the work was carried out in circumstances of such urgency that it was not possible to adhere to normal procedure. The Minister is satisfied, however, that all possible steps were taken in the course of the work to safeguard the public interests as regards expenditure. The main building had first to be fully constructed in Dublin in sections, then dismantled, transferred to a remote location in the country and re-erected. The structure served its purpose for some six years and, as was explained to the Committee, the considerable difference between the cost of erection and maintenance and the price realised on sale was largely owing to the method of construction and materials used. Hutments of this kind are no longer being erected.

Paragraph 3.—Expenditure on premises held on short leases.

The Minister has caused to be issued to the Commissioners of Public Works an instruction that his prior sanction should be obtained for expenditure exceeding £100 on the improvement of premises the leases of which have not more than five years to run.

STATIONERY OFFICE.

Paragraph 4.—Trading Accounts of Government Publications Sale Office.

The Minister agrees that accounts of this kind should be kept as up-to-date as possible, but the Committee has been made aware of the difficulties which occasioned arrears in the earlier years of the Sale Office. The accounts for 1933-34 and 1934-35 were submitted for audit in February, 1937, and those for 1935-36 in July, 1937. It is hoped that the accounts for 1936-37 will be ready for submission by the end of the calendar year.

EXTERNAL AFFAIRS.

Paragraph 5.—Collection of fees for consular services.

The question of the scope of the proposed legislation on the subject of consular fees is under consideration in the Department of External Affairs and a Bill will be introduced as soon as practicable.

TECHNICAL INSTRUCTION.

Paragraph 6.—Grant paid to an industrial concern in respect of the training of apprentices.

In accordance with the suggestion of the Committee specific provision for grants of the nature referred to will be made in future in the Estimate for Technical Instruction.

PRIMARY EDUCATION.

Paragraph 7.—Payments of salary illegally made to teacher.

A Supplementary Estimate to cover these payments was passed on the 4th February last.

Paragraph 8.—Irregularities in the records of National Schools, and irregular transfers of pupils.

The revision of the Rules and the procedure to be followed in future in connection with cases of this kind are under active consideration and it is hoped to reach agreement with the Department of Education at an early date. The Committee will be informed in due course of the action taken.

LAND COMMISSION.

Paragraph 9.—Sales for cash.

The recommendation of the Committee has been adopted and suitable provision has been made in Section 15 (2) of the Land Act, 1936, to remove any doubts as to the legality of such transactions.

Paragraph 10.—Improvement of vested lands.

The observations of the Committee have been noted and steps are being taken to implement the course recommended by the Committee with a view to arriving at an agreed basis on the question at issue.

GAELTACHT SERVICES.

Paragraph 11.—Payment of wages to Rural Industry Manageress.

The Minister has been informed that the Officer who was Accounting Officer for the Vote for Gaeltacht Services at the time when the expenditure discussed in the paragraph under reference was incurred has conveyed a formal application to the Committee of Public Accounts that he should be permitted to give evidence before the Committee in relation to the transaction. Pending the Committee’s decision on the application and such subsequent developments as may arise, the Minister desires to postpone further comment on the issues involved until a later Minute.

ARMY.

Paragraph 12.—Additional pay of Non-commissioned Officers and Men.

A draft Regulation embodying the recommendations of a Departmental Committee regarding additional pay has been received from the Department of Defence. The details of the scheme submitted are at present the subject of correspondence with that Department and it is hoped that the necessary Regulation will be promulgated at an early date.

Paragraph 13.—Appointment of civilian instructor at Air Corps Headquarters.

This paragraph contains nothing that appears to require comment on the part of the Minister.

Paragraph 14.—Use of military transport for the conveyance of members of the Volunteer Force.

In accordance with the Committee’s suggestion the use of military transport for the conveyance of members of the Volunteer Force reporting for and returning from annual training and over-night camps has been regularised by Defence Force Regulation No. 18/1937, dated the 30th March, 1937. The Minister is assured that all reasonable control and supervision are exercised over the use of transport in this connection.

The full cost of the conveyance of Volunteers to and from training is now provided under sub-head Y (2) of the Army Vote.

Paragraph 15.—Control of Stores.

Defence Force Regulation No. 33/1936 of the 14th May, 1936, provides for a 100 per cent. check at regular intervals at all Central Stores in respect of which suitable arrangements for stocktaking had not previously been made. It is considered that the system now in operation for securing effective control over stores will prove satisfactory.

A separate Defence Force Regulation (No. S.2 of the 1st January, 1937) lays down general instructions regarding Technical Store Accounting in the Air Corps, including the procedure to be followed in respect of the disposal of superseded, salvaged or unserviceable material.

Paragraph 16.—Purchase of tanks.

The Minister agrees that as a general rule payment for stores in advance of delivery is undesirable. In certain cases, however, it is impossible to conclude contracts for particular articles unless portion of the purchase price is paid in advance. The terms of the contract for the two tanks were in accordance with the recognised practice of manufacturers of supplies of this nature and the Minister is satisfied that it was not possible to purchase suitable tanks on more favourable terms from any other manufacturer. It may be noted that the terms of payment for a tank purchased in 1926 were:—25 per cent. on signature of the contract, 50 per cent. on acceptance of the material and 25 per cent. against shipping documents.

Paragraph 17.—Issue of imprests to persons outside the public service.

The Minister is in agreement with the view of the Committee that such imprests are undesirable.

PROPERTY LOSSES COMPENSATION.

Paragraph 18.—Discharge of compensation award free from rebuilding condition.

The Minister notes and agrees with the view of the Committee that only in very exceptional circumstances should a condition attaching to a compensation award be varied. In the particular case concerned, he felt that the circumstances were sufficiently exceptional to warrant the course taken. When the matter came before him for decision the statutory period within which rebuilding should be carried out for the purpose of qualifying for the full award had almost expired and insistence on a rebuilding condition at that stage would, in effect, mean that no payment could be made.

Paragraph 19.—Payment of compensation in a case not covered by statute.

In the Minister’s view there was no reason to doubt that the expenditure in this case could properly be charged to the Vote for Property Losses Compensation, as the ambit of the Vote is not restricted to expenditure under the statutes cited in it. Accordingly, he did not consider the introduction of a Supplementary Estimate to be necessary.

AGRICULTURE.

Paragraph 20.—Signature of vouchers in connection with the free supply of beef under the Slaughter of Cattle and Sheep Act, 1934.

The Minister would be disposed to agree with the views of the Committee on this matter. All Schemes for the supply of beef have now ceased, however, so that the question of giving effect to the Committee’s recommendation does not arise.