|
|
|
|
FINAL REPORT.PART I-GENERAL OBSERVATIONS.Minute of Minister for Finance dated 3rd July, 1950.CIRCUIT COURT.1. The Committee notes, in connection with certain irregularities in payments to a court stenographer, that steps have been taken to prevent similar irregularities in future. The Committee desires to be informed in due course of the outcome of the correspondence with the Department of Justice. PUBLIC WORKS AND BUILDINGS.2. The Committee is glad to learn that the former practice of seeking competitive tenders in respect of the maintenance of Public Buildings has been resumed. 3. The Committee notes the circumstances in which the State became liable for the maintenance of a wall at a former Coastguard Station. It trusts that the examination now being carried out will prevent any similar situation arising in future. ARMY.4. With regard to the payments to certain officers of the Medical Service, which arose from a defect in a Regulation promulgated in 1938, the Committee is glad to have the Minister’s assurance that since then, draft Regulations with financial implications are submitted to more detailed examination and that he is satisfied that all reasonable precautions have now been taken to obviate a recurrence of cases similar to those in question. The Committee also notes that the existing procedure will be kept under constant review and that all feasible improvements will be effected. 5. With reference to the disposal of surplus civilian suits the Committee notes that arrangements are now in force which will ensure that in future, stocks of clothing, wherever located, will be taken into account before determining what further quantities need be purchased. ARMY PENSIONS.6. In the case of gratuities paid to certain members of the Nursing Service who were not covered by the Defence Forces (Pensions) Scheme, 1937, as amended with effect from 1st December, 1944, the Committee notes the Minister’s view that the gratuities were awarded genuinely in mistake of law; and that accordingly he has allowed the payments to stand as charges against the Votes for Army Pensions in the years in which the payments were made. CHILDREN’S ALLOWANCES.7. In connection with its suggestion that the position regarding the exercise of the powers of revision conferred in Section 9 of the Children’s Allowances Act, 1944, might be further examined, the Committee notes the circumstances in which no opportunity has arisen of asking the referee to reconsider the questioned cases under the powers of revision referred to. CIVIL SERVICE COMMISSION.8. The Committee approves of the action which is being taken following its suggestion that amounts paid directly into the Exchequer as Miscellaneous Revenue, arising from fee stamps purchased by candidates participating in competitions held by the Civil Service Commissioners and by the Local Appointments Commissioners, should be shown in the Appropriation Account or in a note appended to it. TRANSPORT AND METEOROLOGICAL SERVICES.9. The Committee would be glad to be advised whether it has been possible to ascertain the amount of the expenses proper to be charged against the receipts of £6,000 for passenger accommodation and also regarding the terms on which the hostel has been disposed of. PART II—PARTICULAR ACCOUNTS.PUBLIC WORKS AND BUILDINGS.Qns. 105-166, 175-177. 10. The Committee notes that the original provision of £500,000 under subhead B. was reduced by £39,990 to £460,010 in a supplementary estimate taken in February, 1948, the amount saved together with a supplementary vote for a net sum of £10 being applied to the provision of an additional sum of £40,000 under subhead A. The Committee also notes that the ultimate saving on the reduced amount provided under subhead B. was no less than £160,068 and that this saving was in part utilized to meet excess expenditure on various subheads, principally £64,465 on subhead C. Whilst the Committee appreciates the difficulties in forecasting expenditure referred to by the Accounting Officer, it feels that the supplementary estimate taken, as it was, late in the financial year could have been availed of to provide for any estimated excess expenditure under subhead C. It wishes to emphasise that when a supplementary estimate is required, provision should be made in it for every subhead on which there is an anticipated deficit of any magnitude. EXTERNAL AFFAIRS.11. The attention of the Committee was directed to the position which has arisen regarding the repayable advances made to certain Irish nationals who were formerly employees of the Shanghai Municipal Council, and who were unable to obtain payment of their pensions owing to the war in the Far East. These advances, which ceased on 31st January, 1948, were charged in the accounts for the years 1944-45 to 1947-48, and amounted in all to £8,020 1s. 10d. The Committee was informed that each pensioner undertook to repay the sums advanced to him as soon as the Shanghai Municipal Council resumed payment of pension, and that their pensions were secured on a pension fund which was mainly held in Chinese and other Far Eastern currencies, which depreciated heavily during the war. The matter is further complicated by the fact that the Shanghai Municipal Council was abolished in 1943, and all its outstanding obligations taken over by the National Government of China, which is now supplanted by a new régime. The Committee notes that the possibility of the pensioners being able to obtain compensation from other sources is being investigated, and would like to be informed in due course of the result. PRIMARY EDUCATION.12. The Committee had under consideration the circumstances attendant on the closing down of a school in July, 1946, owing to the dangerous condition of the building. The erection of a new school was not completed until November, 1948, and, in the meantime, the pupils, with the exception of six, attended two neighbouring schools. Up to February, 1948, no arrangements were made for the alternative employment of the two teachers who were employed in the closed school, though they continued to receive salary, approximately £1,163 having been paid to them to that date. Their services were then availed of to augment the staffs of the two neighbouring schools attended by the majority of the pupils of the closed school. The Committee was informed that the question of utilizing the services of the teachers was one for the manager, and that he had tried unsuccessfully to get alternative accommodation for the pupils. It was also informed that the building of the new school was speeded up as much as possible having regard to the difficulties in the building materials supply position. Nevertheless, the Committee is concerned to observe that the Department seemed to acquiesce in the non-employment of the two teachers while it continued to issue pay to them in the normal course over a period of nearly two years. It finds it difficult to accept the position that the arrangement to utilize their services could not have been made operative from a date earlier than February, 1948. SCIENCE AND ART.13. The cost of acquisition of an important collection of Irish historical records was provided in a supplementary vote of £20,000 for the Grant-in-Aid for the Purchase of Books, etc., for the National Library. The Committee was informed that after the purchase price had been paid and the records lodged in the Library it was found that difficulties existed in connection with the legal transfer of the title in the property, as the vendor had only a life interest therein, and that a Court Order is to be sought by the trustees of the estate of the vendor to empower them to sell the records. The Committee notes that, in the meantime, the documents are lodged in the National Library and that the amount of the purchase money has been placed on deposit in the joint names of the trustees of the estate of the vendor and the Director of the National Library, and also that any interest accruing on the deposit will be paid over to the Exchequer. DEFENCE.14. Reference was made to the fact that a naval vessel was out of commission for a period of approximately nine months owing to the collapse of a furnace and it appears that the damage, which was repaired at a cost of approximately £2,300, was considered to be due either to carelessness or ignorance on the part of some members of the crew in handling the vessel while at sea. The Committee was informed that it was not found possible to fix responsibility for the damage on any individual member of the crew. It trusts that the instructions which have since been issued with a view to preventing a similar occurrence will prove effective. Qns. 528-536 679-684. Appendices xvi and xx. 15. Owing to the general position regarding the production of turf for domestic consumption in the winter of 1947-48 the Department of Defence was required to make its own arrangements for the production of turf. Agents were accordingly appointed for the purpose under agreements which provided for the production and transport of turf at varying rates per ton and it appeared that, in one case, payments were made to an agent at rates in excess of those payable under the agreement. The Committee was informed that the covering sanction of the Department of Finance had been obtained for the payments made. It considers, however, that the matter should have been submitted to that Department for prior authority for the departure from the terms of the agreement. 16. The Committee had under consideration certain difficulties which had arisen in connection with the provision of clothing for members of an Fórsa Cosanta Áitiúil. It appeared that in a number of cases articles of clothing had been replaced after relatively short periods, having become unserviceable in circumstances which suggested that they had been worn irregularly. Difficulty was also experienced in recovering articles of clothing and equipment in the possession of ex-members of an Fórsa. The Committee realises that problems of this nature are inevitable in the case of a voluntary organisation and it understands that the question of promulgating comprehensive regulations regarding the issue and control of clothing has been under consideration for some time. Having regard to the cost to public funds of the clothing in question it trusts that every effort will be made to minimise wastage and that the proposed regulations will be completed and issued at the earliest opportunity. ARMY PENSIONS.17. Reference was made to certain cases in which awards of pensions under the Military Service Pensions Act, 1934, had been made following appeals from decisions of the Referee previously arrived at. Section 5 of the Military Service Pensions (Amendment)Act, 1945, provided that the power to refer such appeals to the Referee for review should be withdrawn as from 1st January, 1946, except in regard to any case in which the application for review had been received before that date and it appeared that the information available to the Comptroller and Auditor-General was not sufficient to enable him to satisfy himself that the applications in the cases in question had been received within the prescribed period. It was stated that the applications, together with the supporting evidence, had been referred to the Referee and were therefore not available for inspection. The Committee was assured by the Accounting Officer that all the applications were received before the 1st January, 1946. It desires to point out, however, that the Comptroller and Auditor-General has a statutory duty to satisfy himself that all legal requirements have been complied with and it feels that as the original documents could not be produced for inspection some record of their receipt should have been available in the Department. AVIATION AND METEOROLOGICAL SERVICES.18. Holdings to the extent of 243 acres in the vicinity of Shannon Airport were compulsorily acquired for the purpose of establishing a village settlement, and the Committee understands from the evidence of the Accounting Officer that the project was initiated following discussions with the staff employed locally regarding the desirability of providing housing accommodation for them reasonably near the airport. It appears that the project was later abandoned because it was not acceptable to the staff. The Committee finds it difficult to appreciate the circumstances in which expenditure was incurred on a scheme of this magnitude while the purpose it was to serve was still a matter of uncertainty. It was informed that negotiations were proceeding with a view to the re-conveyance of the lands to the former owners on conditions approved by the Department of Finance, and it will be glad to learn the result of these negotiations in due course. 19. Certain documents which were required by the Comptroller and Auditor-General in connection with his audit of receipts in respect of landing fees, etc., at airports were not available, having been destroyed without authority having been sought. The Committee was informed that it was found possible to obtain from other Departments duplicates of most of the documents which were asked for and that these were made available for the purposes of audit. It is obviously of the highest importance that accounting documents should be preserved for the Comptroller and Auditor-General’s examination, and the Committee trusts that steps will be taken to ensure that such documents will not be destroyed except under proper authority. (Signed) T. DERRIG, Chairman. 13th July, 1950. |
||||||||||||
|
|||||||||||||
