Committee Reports > List of Committees > Dáil > 1939 > Committee of Public Accounts > Report - Appropriation Accounts 1936 - 1937

APPENDIX II.

MINUTE OF THE MINISTER FOR FINANCE ON THE REPORT, DATED 9th DECEMBER, 1937, OF THE COMMITTEE OF PUBLIC ACCOUNTS.

Paragraph 1. Payment of Wages to Rural Industry Manageress.

Since this matter was last before the Committee the Officer who was Accounting Officer for the Vote for Gaeltacht Services at the time when the expenditure under discussion was incurred has furnished the Minister with his observations on the transaction. On full consideration of all the circumstances the Minister has now decided to grant his covering sanction to the expenditure referred to in paragraph 11 of the Committee’s Final Report on the Appropriation Accounts for the year 1934-35.

Paragraph 2. Attendance of Accounting Officers before the Public Accounts Committee.

The Minister is in full agreement with the views of the Committee, and he has caused a communication in the following terms to be addressed to each Accounting Officer:—

“I am directed by the Minister for Finance to transmit to you the attached copy of paragraph 2 of the Report of the Committee of Public Accounts on the Appropriation Accounts for the financial year 1935-36 and to state that the Minister fully concurs with the view of the Committee that, when an Accounting Officer is requested to appear before the Committee to answer for the correctness of an Appropriation Account and to explain any matters arising thereon, his personal attendance should be regarded as essential. I am, accordingly, to invite your attention specifically to the decision of the Committee, as recorded in this extract from its Report, that ‘in future it will not be prepared to agree to any departure from the correct procedure unless the circumstances are wholly exceptional.’”

Paragraph 3. Over-Estimation.

The observations of the Committee have been noted. Every effort is made to ensure that the provisions inserted in Estimates are related as closely as possible to the probable course of expenditure; and the attention of Accounting Officers has been drawn to the wishes of the Committee in the following paragraph included in the Estimates Circular issued in connexion with the framing of the Estimates for 1939-40:—

“The special attention of Accounting Officers is directed to the fact that the Committee of Public Accounts in paragraph 3 of its Report on the Appropriation Accounts for the financial year 1935-36 has again commented adversely on the practice of over-estimation. Accounting Officers will appreciate that over-estimation of requirements creates serious Budgetary difficulties and the Minister hopes that they will take every step to ensure that the provisions inserted in the Estimates will accord as nearly as possible with probable expenditure.”

PUBLIC WORKS AND BUILDINGS

Paragraph 4. Preparation of Bills of Quantities.

The Minister agrees with the views of the Committee. The normal procedure is that Bills of Quantities are not prepared until plans have been approved and the definitive sanction of the Minister secured for any contemplated work. Steps have been taken by the Commissioners of Public Works to ensure the observance of the normal procedure in future.

Paragraph 5. Expenditure on overhaul and repair of dredgers.

The Minister has considered carefully the wishes of the Committee as expressed in the last sentence of this paragraph. In most cases it is impracticable to determine in advance the expenditure which is likely to be incurred on the overhaul and repair of a dredger, as until the vessel is dismantled and opened up the actual amount of work that may be necessary is not disclosed. In the circumstances, the Minister considers as satisfactory the existing practice under which the Commissioners of Public Works are required to secure his prior sanction only in cases where exceptional expenditure on the overhaul and repair of dredgers is contemplated. Returns of expenditure on dredgers are furnished by the Commissioners to the Minister after the end of each financial year.

Paragraph 6. Loss on sale of former Gárda Síochána Barracks at Boston, County Clare.

As noted by the Committee, the circumstances in connexion with the provision of this hutment structure are on all fours with those in the case referred to in the opening of the Committee’s comments. The Minister can only refer the Committee to paragraph 2 of his minute on their Reports on the Appropriation Accounts for 1934-35.

Paragraph 7. Estimation of expenditure on Arterial Drainage Scheme.

The observations of the Committee have been noted. The probable outlay on Arterial Drainage chargeable to the grant provided in Subhead J. 2 of the Vote for Public Works and Buildings depends mainly on new Schemes reaching the stage at which works can be commenced during the financial year and is liable to be affected by factors outside the immediate control of the Commissioners of Public Works.

GÁRDA SÍOCHÁNA

Paragraph 8. Irregular recruitment.

The appointment and enrolment of persons as members of the Gárda Síochána are now governed by the Gárda Síochána (Appointments) Regulations, 1937, made on the 15th March, 1937.

Paragraph 9. Allowances to Inspectors using their own motor cars on official business.

A revised Regulation on the lines suggested by the Committee is now in operation.

Paragraph 10. Maintenance of boathouse at Burtonport, County Donegal.

The boat in question has not been used since July, 1937, as a member of the Gárda Síochána with the requisite qualifications for its management has not been available. The boat has been kept in the boathouse since that date except on a few occasions during calm weather when it was operated within the harbour for the purpose of preserving the engine and woodwork. A boat has been hired for necessary trips to adjacent islands but this arrangement is neither economical nor satisfactory from the police point of view, and it is proposed again to use the motor boat for these trips as soon as a member of the Gárda Síochána capable of managing it becomes available. It will then still be necessary to retain the boathouse for repairs and overhauls of the boat and for keeping it in safety when violent storms are expected. The situation will be kept under review.

CIRCUIT COURT

Paragraph 11. Irregularities in connexion with claims of a Court Messenger for Travelling Expenses and Subsistence Allowances.

The Minister concurs with the view that the submission of claims which do not disclose all material facts is very irregular. An assurance has been given by the Department of Justice (a) that all Court Messengers are now fully aware that their travelling claims should disclose all material relevant facts and (b) that all necessary steps have been taken to avoid the possibility of future irregularities in connexion with the travelling and expenses of Court Messengers. In the circumstances the Minister has given covering sanction for the payments made in this case.

PRIMARY EDUCATION

Paragraph 12. Ex-Students of Training Colleges who fail to carry out their undertakings.

Agreement has been reached with the Department of Education regarding the procedure to be followed in cases of ex-students of Training Colleges who fail to carry out the undertakings, signed by them on entry, to adopt the profession of National Teacher and to serve in National Schools for not less than a stated period. Claims for recovery of the cost of training will not be made in certain defined circumstances, but in all other cases a claim for the recovery of the cost of training will be held to lie and the necessary steps for recovery, including the institution of legal proceedings where such a course is considered justifiable, will be taken. The new procedure will not apply to those ex-students of Training Colleges who signed the old agreement forms, which have been held by the Law Officers to be defective and to preclude the possibility of successful legal action for recovery of the cost of training.

Paragraph 13. Irregularities in connexion with school records and returns.

Agreement has been reached between the Department of Finance and the Department of Education as to the procedure to be adopted in dealing with cases of irregularities or improper action by national school teachers in connexion with school returns or enrolments, and new rules and amendments of existing rules designed to cover cases of irregularities in the future have been approved. The agreed procedure will be brought into operation at an early date.

TECHNICAL INSTRUCTION

Paragraph 14. Purchase of stores otherwise than through a Central Purchasing Department.

The Minister is aware that the Government Contracts Committee authorise departures from regulation only when they are satisfied that the unusual circumstances justify such a course.

SCIENCE AND ART

Paragraph 15. Use of Departmental balances to meet excess incurred on grant-in-aid subhead.

The Minister is in agreement with the view expressed by the Committee that it is highly irregular to utilise general Departmental balances for the purpose of increasing the provision in a grant-in-aid subhead. He desires to emphasise the principle that the provision in a Vote which is not liable to surrender cannot be increased except with the express approval of Dáil Eireann.

DUNDRUM ASYLUM

Paragraph 16. Irregular payment of lodging allowance to certain married attendants.

The Minister has approved of arrangements proposed by the Accounting Officer for the Vote, and concurred with by the Minister for Local Government and Public Health, for the recovery of the amounts overpaid to the Attendants concerned.

SUPERANNUATION AND RETIRED ALLOWANCES

Paragraph 17. Award of Compensation under Section 6 of the Superannuation Act, 1909.

It has been observed that in paragraph 12 of his Report on the Appropriation Accounts, 1936-37, the Comptroller and Auditor-General has called attention to a similar case and, accordingly, the Minister proposes to defer comment until the Committee has considered the latter case.

As regards the second part of paragraph 17 of the Committee’s Report, which refers to the inclusion of the annual value of free residence, fuel and light in the calculation of the award, the Minister desires to point out that in arriving at the decision to include these emoluments he relied on the statutory powers vested in him by Section 28 of the Superannuation Act, 1834, to include emoluments other than salary for pension or compensation purposes. The Minister, however, feels, on reconsideration, that any such powers vested in him by the section quoted are insufficient to override an express stipulation in the Estimate, and he has accordingly given directions that any condition of a restrictive character should not in any future case be waived for the purpose of increasing an impending award of superannuation.

UNEMPLOYMENT INSURANCE AND UNEMPLOYMENT ASSISTANCE

Paragraph 18. Payments by Local Authorities under Section 26 of the Unemployment Assistance Act, 1933.

The suggestion of the Committee that a definite agreement should be reached with the local authorities affected as to the types of abatement properly allowable in determining the liability of such local authorities under Section 26 of the Unemployment Assistance Act, 1933, has been carefully considered by the Department concerned. Insurmountable difficulties in the way of securing uniform practice on the part of the local authorities in question have been found to exist. The Department of Local Government and Public Health is not in a position to give a certificate of the deductions made by the local authorities. That Department does not receive copies of the Valuation Lists sent direct to the local authorities by the Commissioner of Valuation, but even if it did, the Department does not possess the local knowledge necessary to enable all hereditaments and tenements that should get remission of rates, in whole or in part, to be identified. The possibility of solving the difficulties by the promotion of legislation amending the Unemployment Assistance Acts is being examined by the Department of Industry and Commerce.

OFFICE OF THE REVENUE COMMISSIONERS

Paragraph 19. Remission of duty on “rice bran.”

The duty imposed by Section 11 of the Finance Act, 1935, on rice, rice flour and rice meal was intended to apply to commodities for human consumption only, and as attention had been drawn to the fact that a rice product known to the trade as “rice bran,” but stated to be made from rice husk, was occasionally imported for cattle feeding, it was considered advisable to insert an exempting provision to cover such importations. This provision was worded in accordance with the information supplied by the importers concerned.

The consignment here in question was imported on a free entry under licence issued by the Minister for Agriculture under the provisions of the Agricultural Produce (Cereals) Act, 1933, and it was only subsequent to importation that it was ascertained on analysis that the preparation was not made wholly from rice husk, but apparently also contained refuse from the preparation of the rice proper. As this was the actual consignment in respect of which the question of exemption had been raised when the rice duties were imposed, the Minister was satisfied that it would be unreasonable on purely technical grounds to require the payment of duty, and that the grant of an extra-statutory exemption would merely be carrying out the clear intention of the legislature. The commodity has since been formally excluded from the scope of the rice duties by the Finance Act, 1938.

ARMY

Paragraph 20. Accumulated balances of pay.

The general practice of allowing soldiers’ pay to accumulate to their credit was discontinued on the 31st March, 1937, and the position is being clarified by the inclusion, in a Consolidated Defence Force Regulation shortly to be promulgated, of an appropriate paragraph which has already been approved by the Minister for Finance.

Paragraph 21. Sick leave and hospital treatment of officers.

A draft Defence Force Regulation limiting the periods of sick leave and hospital treatment, including sanatorium treatment, that may be granted to officers of the Forces has been prepared and certain amendments and additions are at present the subject of correspondence and discussion with the Department of Defence. It is hoped to issue the Regulation at an early date.

Paragraph 22. Medical treatment of soldiers’ families.

A draft of a comprehensive Defence Force Regulation dealing with the medical treatment of soldiers’ families and covering the points raised by the Committee has been received and is at present under examination. The wish of the Committee has been noted.

Paragraph 23. Payment to Reservists reporting late on mobilisation.

Defence Force Regulations providing that a Reservist or Volunteer shall not receive pay in respect of a day on which he reports at an hour which prevents the completion of the preliminaries of mobilisation on that day have been approved and will shortly be issued.

Having regard to the fact that marriage allowance is issuable in the case of a married regular soldier who is absent from duty for a period not exceeding seven days it would be inadvisable, in addition to the forfeiture of a day’s pay, to withhold marriage allowance in the case of a married Class “A” Reservist in respect of the day on which he reports unpunctually. Payment of the allowance will, however, be conditional on the recovery, from the Reservist’s subsequent pay, of his allotment towards the allowance in respect of that day.

Travelling expenses and also subsistence allowance based on the period of time spent in travelling will continue to be paid.

Paragraph 24. Control of Air Corps stores.

The following assurances in regard to Air Corps stores have been given by the Department of Defence:—

(a) That no undue delay arises in connexion with the disposal of stores found obsolete or surplus to requirements, and

(b) that any discrepancies in consumable stores will in future be included in the Losses Statement appended to the Appropriation Account.

ARMY PENSIONS

Paragraph 25. Reopening of claim for pension under Army Pensions Act, 1932.

The Minister agrees with the views expressed by the Committee, to which the special attention of the Department of Defence has been drawn. When the proposal for the grant of pension in this case was received by the Department of Finance steps were immediately taken to ensure that any medical practitioner who is required to examine an applicant for pension is formally appointed a Pensions Medical Officer in accordance with the appropriate Regulations at or before the time when his advice is sought. This procedure has since been followed in every case.

AGRICULTURE

Paragraph 26. Delay in forwarding Trading Accounts for audit.

The accounts for the periods referred to have now been presented to the Oireachtas.

The Minister concurs with the Committee’s views and arrangements have been made in the Department of Agriculture to furnish such Trading Accounts for audit at earlier dates in future.

Paragraph 27. Collection of fees in connexion with Pigs and Bacon Act, 1935, not legally payable.

It is understood that the Department of Agriculture proposes to insert a clause to regularise the collection of the fees in question when introducing legislation to amend the Pigs and Bacon Acts, 1935 and 1937, which is at present under consideration.

Paragraph 28. Payment of bounty, at less than statutory rate, on certain exports of creamery butter.

The attention of the Department of Agriculture has been drawn to the terms of this paragraph with which the Minister is in agreement.