Committee Reports > List of Committees > Dáil > 1945 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1942 - 1943

APPENDIX XI.

IRREGULAR TRANSACTIONS IN MEAT AND OTHER FOODSTUFFS.

I am directed by the Minister for Finance to advert to paragraph 14 of the Report of the Committee of Public Accounts dated 16th July, 1942, on the Appropriation Accounts, 1940-41 and to the Minister’s observations thereon in his minute dated the 17th June, 1943, relative to irregularities in connexion with the supply of provisions at a military post, and to state that a full report of the irregularities in question was duly furnished to the Department of Finance and has been discussed in detail with the Department of Defence.

So far as can be ascertained from the evidence available, the total net loss of stores resulting from the illegal transactions in meat and the irregular disposal of other foodstuffs was £229 1s. 8d. In addition, a stock-taking carried out in October, 1940, revealed that, during the period August to October, 1940, there had been overissues of foodstuffs to the troops located in the area resulting in a further loss of £34 9s. 9d. With the exception of a sum of £8 3s. 11d., being the value of a quantity of sugar also found deficient as a result of the stocktaking referred to above and deemed to have resulted from the irregular disposal of foodstuffs, the loss of £229 1s. 8d. was offset by reason of the fact that the troops had been issued with less rations than they were entitled to under Defence Force Regulations.

As regards the irregular transactions in meat, the fraud was rendered possible by the collusion which existed between the non-commissioned personnel concerned and the contractor and the delay in detecting the frauds was due to the carelessness of two commissioned officers acting as Quartermasters. The other irregularities were likewise facilitated by the lack of proper supervision on the part of these officers.

As already intimated to the Committee in his minute of the 17th June, 1943, the Minister is satisfied that the regulations regarding the supply of provisions, if duly observed by the Officers responsible, provide an adequate safeguard against loss. If the Officers concerned had been diligent in carrying out the duties assigned to them it is probable that the frauds would never have been attempted, and if they had been attempted, it is certain that they would have been detected almost immediately.

One of the two commissioned Officers concerned was transferred to the Reserve for incompetence in another connexion and was subsequently required to relinquish his commission. Disciplinary action in respect of the case under review could not have been initiated against this Officer pending the outcome of the criminal proceedings instituted in the case. In fact, the Officer had left the State before the defendants in the case were tried.

Disciplinary proceedings were contemplated against the other commissioned Officer involved, but the military authorities were advised by their legal officers that a charge against him could not be sustained. Accordingly, the Officer in question was asked to show cause why he should not be called upon to pay a sum of £100 towards the loss sustained by the State as a direct result of his carelessness. The cause shown by the Officer was not considered satisfactory and accordingly the necessary steps were taken for the deduction of £100 from his pay account. This amount is being recovered by instalments. It should be stated that, at the time the irregularities occurred, this officer was running a Mobile Canteen, the work in connexion with which occupied him for the greater part of the day. This led to his normal work being neglected.

Criminal proceedings were instituted against a non-commissioned Officer and a Private. On the date prior to the hearing of the case in the District Court, the non-commissioned Officer was found shot dead in his billet. The Private was returned for trial and was ultimately found not guilty. He was, however, subsequently discharged from the Forces. Another Private, who was involved only in a minor degree, was not charged in the Civil Court but was discharged from the Army.

Two other Privates who were definitely involved in the frauds turned State Evidence but were subsequently discharged from the Army for other offences.

Having regard to the exceptional circumstances obtaining at the time, the Minister is of opinion that the disciplinary action taken by the military authorities was adequate. He has accordingly conveyed his sanction for the write-off of the losses incurred.

Department of Finance.

Márta, 1945.