Committee Reports > List of Committees > Dáil > 1950 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1947 - 1948

APPENDIX II.

MINUTE OF MINISTER FOR FINANCE ON REPORT DATED 16th FEBRUARY, 1950, OF THE COMMITTEE OF PUBLIC ACCOUNTS.

Paragraphs 1, 2, 3, 4, 5, 6, 13 and 21.

These paragraphs do not appear to require comment on the part of the Minister.

CIRCUIT COURT

Paragraph 7. Irregularities in Circuit Court Office.

The resulting loss in this case is the subject of correspondence with the Department of Justice, but steps have been taken to prevent the occurrence of similar irregularities.

PUBLIC WORKS AND BUILDINGS

Paragraph 8.—Contracts for certain maintenance work on public buildings.

The former practice of seeking competitive tenders has been resumed.

Paragraph 9.—Liability for the repair of a wall at a former coastguard station.

The Minister is informed that the liability for the maintenance of this wall was assumed by the Admiralty under a deed of assignment of earlier date than the date of the original lease of the coastguard station (18th September, 1899) and was not assumed under the original lease, as stated in the Report. The Commissioners of Public Works were unaware of the existence of the deed of assignment dated 9th September, 1899, until November, 1945, when it was found among the title deeds relating to the property in the Office of the Finance Solicitor. No mention of the deed is made in the Admiralty record of title transferred to the Commissioners of Public Works. A detailed examination of the relevant deeds at the time of the sub-lease in 1938 should have disclosed the existence of the deed of assignment but it was, apparently, assumed that the Admiralty record of title was a full and correct one, more particularly as the root of title was shown to be the lease to the Admiralty which, prima facie, discounted the suggestion of any earlier document. The Minister is further informed that in connection with the compilation of the complete Registers and Rentals of State lands and buildings which are being prepared, a check is being made of all documents of title (some 20,000) in the custody of the Finance Solicitor and that this check will ultimately have the effect of bringing to light any unrecorded deeds and should rule out the possibility of a recurrence of difficulties such as arose in this case.

PRIMARY EDUCATION

Paragraph 10—Payment of Special Allowances to certain teachers.

The Minister agrees that it would have been preferable to have made these payments the subject of a note in the Appropriation Account and he has so informed the Accounting Officer.

ARMY

Paragraph 11.—Pay of Officers of Medical Service.

Since 1938, when the Regulation referred to in the Committee’s Report was promulgated, the procedure followed in the drafting of Defence Force Regulations has undergone many changes. The staff of the Department of Defence responsible for the preparation of Regulations has been strengthened and the draft Regulations are examined by a Regulations Committee consisting of officials of the Department of Defence and officers of the Forces. Furthermore, draft Regulations with financial implications are subjected to a more detailed examination in the Department of Finance than was the practice in 1938 and more frequent recourse is had to the Law Officers in cases presenting drafting or legal difficulties. The only additional precautionary measure which suggests itself at present is that the final drafts of Defence Force Regulations should be prepared in the Office of the Parliamentary Draftsman. The volume of Defence Force Regulations is such, however, that if delays in the preparation of Regulations were to be avoided, the adoption of the course mentioned would involve the recruitment of additional legal staff. The Minister considers that the extra cost entailed would not be justified by any additional safeguard provided. In the circumstances, the Minister is satisfied that all reasonable precautions not involving disproportionate additional cost have been taken to ensure against a recurrence of a case similar to that now in question. The arrangements in force will, however, be kept under constant review and all feasible improvements will be effected.

As regards the particular case under review, the Minister desires to point out that the whole of the additional charge of £23,204 12s. 11d. mentioned by the Committee and the liability to pay the original rates of pay to all the pre-1938 Medical Officers on promotion are not attributable solely to the defect in the Regulation. The payment of arrears in full to all the pre-1938 Medical Officers concerned and the restoration of the pre-1938 rates of pay to such officers, up to the rank of Commandant, still in service, were in accordance with a decision of the Government based on considerations of policy.

Paragraph 12.—Disposal of surplus civilian suits.

The Minister is informed by the Department of Defence that three thousand of the civilian suits in question were disposed of by sale. As the suits sold had been purchased from time to time under different contracts at varying prices, it is not possible to state the precise loss incurred but, by reference to the minimum and maximum prices paid for suits of the type sold, the total loss would lie between £982 9s. 4d. and £3,007 9s. 4d. In addition to the three thousand suits sold, a considerable number has been issued to soldiers on discharge and the balance is being retained in stock to meet future requirements.

The Minister is assured that arrangements are now in force which will ensure that, in the future, stocks of clothing, wherever located, will be taken into account in determining the quantities to be purchased.

Paragraph 14.—Under-age enlistments in An Fórsa Cosanta Áitiúil.

The only way in which fulfilment of the condition in the Regulations regarding minimum age on enlistment in An Fórsa Cosanta Áitiúil could be ensured in all cases would be by requiring every prospective recruit to produce his birth or baptismal certificate and, except in cases where there are grounds for doubting the veracity of an applicant’s statement of his age, this course is not considered feasible. Apart from this possible precaution, all practicable efforts are made to ensure that persons enlisted fulfil the required conditions.

Paragraph 15.—Payments of Grants-in-Aid in respect of members of An Fórsa Cosanta Áitiúil.

The relevant Regulations have now been amended to ensure that, with effect as from the 1st January, 1948, payments of grants-in-aid, other than initial payments in respect of new recruits, will be made only in respect of members who, during the preceding training year, completed certain prescribed minimum training.

ARMY PENSIONS

Paragraph 16.—Gratuities to members of the Army Nursing Service.

The Defence Forces (Pensions) Scheme, 1937, has been amended with retrospective effect as on and from 1st December, 1944, so as to enable gratuities to be awarded to members of the Army Nursing Service who resign for reasons other than marriage. In order, however, to ensure that members who so resigned in the future would not be more favourably treated than Officers of the Forces, it was decided to restrict the application of the amendment to members who, on resignation, had a minimum of five years’ qualifying service. The amendment did not, in consequence, regularise the payment of gratuities which had been awarded to forty-three members whose qualifying service was less than five years. As the Minister is satisfied that these gratuities were awarded genuinely in mistake of law, he has authorised the payments to stand as charges against the Votes for Army Pensions for the years in which they were made.

CHILDREN’S ALLOWANCES

Paragraph 17.—Decisions of the referce.

The question of revising under section 9 of the Children’s Allowances Act, 1944, certain awards made by references has been further examined. Under section 9 of the 1944 Act, the only cases in which a decision of a referee may be referred back for reconsideration are (1) cases in which new facts have been brought to light since the date of the decision or (2) cases in which there is any apparent inconsistency between the decision given and any other decision subsequently given by a referee.

No new facts have come to light regarding the questioned cases in which the referee differed from the deciding officer. Neither has a referee in any case which has come before him subsequent to the questioned cases given a decision inconsistent with the decision given in the questioned cases. That being so, no opportunity has arisen of asking the referee to reconsider the questioned cases under the powers of revision conferred in section 9 of the 1944 Act.

UNEMPLOYMENT INSURANCE AND UNEMPLOYMENT ASSISTANCE

Paragraph 18.—Contributions by Local Authorities.

It is understood that the matter has since been cleared by the payment by the two Local Authorities concerned of the amounts claimed by the Department.

CIVIL SERVICE COMMISSION

Paragraph 19.—Receipts from Fee Stamps.

The Minister notes the Committee’s suggestion that the receipts from fee stamps purchased by candidates participating in competitions held by the Civil Service Commissioners and by the Local Appointments Commissioners— which are paid directly into the Exchequer as Miscellaneous Revenue—should be shown in the Appropriation Account of the Vote or in a note appended to it.

There are several other votes—most of them not accounted for by the Office of the Minister for Finance—in the same position in this regard as the vote for Civil Service Commission and, presumably, the Committee would wish their suggestion to be considered also in respect of them. The Minister proposes, in the circumstances, to have the Committee’s suggestion examined as a general one affecting all the votes involved. The Committee will be informed of the result in due course.

COMMISSIONS AND SPECIAL INQUIRIES

Paragraph 20.—Publications undertaken by the Irish Manuscripts Commission.

The Minister notes the Committee’s comments and will bring them to the attention of the Commission.