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REPORT.PART I—GENERAL OBSERVATIONS.Minute of the Minister for Finance dated 4th December, 1948.PUBLIC WORKS AND BUILDINGS.1. The Committee notes the Minister’s view that the existing arrangements for supervision of Carpenters-in-charge and overseers are adequate and that the issue of further instructions is unnecessary. ARMY.2. In connection with the sale of surplus motor vehicles the Committee notes that the Minister considers it would have been unreasonable to expect the Company concerned to bind itself to purchase the lorries in question at prices determined by arbitrators nominated and appointed by him. 3. The Committee notes that the relevant Defence Force Regulation has been amended to ensure compliance with the statutory provision relating to the discharge of soldiers sentenced to imprisonment by courtsmartial. 4. Regarding the payment of emergency gratuities to soldiers waiting trial in the civil courts, it also notes that arrangements are being made under which the military authorities will be requested to furnish the Department of Defence with full particulars of all such cases. 5. In connection with excess purchases of uniform clothing during the year under review, the Committee notes that in order to adjust the matter no purchases of great coats were made in the ensuing two years. 6. The Committee is glad to note that in future the procedure suggested in connection with assessments on troops in respect of wanton damage to premises, will be followed. PART II—PARTICULAR ACCOUNTS.CIRCUIT COURT.Appendix V. 7. The attention of the Committee was directed to a case in which a court stenographer made fictitious claims for the cost of assistance over a period of years, the amount involved being assessed at £612 13s. 9d. A definite sum was provided in the Vote of each year to defray the cost of assistance on occasions when it was not possible for the stenographer himself to complete in time transcripts of evidence in connection with Criminal Court Appeals. The Committee understands that the certified claims submitted by the stenographer for recoupment of the amounts paid to his assistants were based on 6d per folio, but that the number of folios claimed for was in excess of the number on which his assistants were employed. The Accounting Officer in the course of his evidence stressed the points that a definite rate per folio had not been fixed, that the stenographer had not been informed at any time of the rate at which assistants employed by him should be remunerated, and that if he had claimed a higher rate per folio instead of resorting to the subterfuge of increasing the number of folios, it would have been approved. The Committee was informed that the services of the official concerned in the irregularities were terminated. It observes, however, that though funds were provided annually over a period of years to defray the cost of additional assistance, a definite scale of remuneration for the work was not fixed by the Department, or communicated to the stenographer. The claims seem to have been accepted without detailed verification, but it appears to the Committee that an examination of any of the claims with the revelant documents would have disclosed the irregularities. In the view of the Committee the absence of a definite scale of remuneration and of adequate checks on the claims submitted suggest weakness in the control exercised by the Department. It understands that the question of the resulting loss has been submitted for the decision of the Department of Finance, and it assumes that steps have been taken to prevent the occurrence of similar irregularities. PUBLIC WORKS AND BUILDINGS.8. The Committee understands that the maintenance of State buildings in Dublin and district was, before the Emergency, carried out under periodical contracts placed on the basis of competitive tenders, but that under Emergency conditions it was not possible to secure effective competition, and the work has been carried out under a contract which has been extended from time to time since 1942. The expenditure involved in this contract is considerable and the question of reverting to the system of competitive tender was discussed before the Committee, the Accounting Officer explaining the circumstances in which the existing contract was continued. The Committee understands that the procedure adopted of reviewing the contract at short intervals enabled a measure of control to be exercised over all increases. It agrees in the light of the evidence submitted that the conditions prevailing in the building industry when this matter was before it were not yet favourable to the resumption of competition, but it trusts that the matter will be kept under constant review. 9. The attention of the Committee was drawn to expenditure of £203 8s. 0d. incurred on the repair of a wall connected with a former coastguard station. This property which was held by the British Admiralty on a lease for a term of 99 years from 1899, was taken over in 1922 and the Commissioners sublet it in 1938 as it was surplus to State requirements. The Committee was informed that the original lease provided for the maintenance of the wall in question by the Admiralty but when the sub-lease was being arranged the Commissioners were not aware of this liability, which was only subsequently brought to light on a close search of the relevant deeds. Thus the Commissioners, having disposed of the property, were left with the liability for the maintenance of the wall. The Committee does not regard this position as satisfactory, as it would have assumed that a detailed examination of the revelant deeds would have been made prior to the preparation of the sub-lease. It notes that the efforts of the Commissioners to divest themselves of the liability have so far been unsuccessful and it would like to be informed of any further development in the matter. PRIMARY EDUCATION.10. In connection with the payment of special allowances to certain teachers, the Committee considers that the circumstances were sufficiently unusual to have warranted attention being drawn to the expenditure by a note in the Appropriation Account. ARMY.11. Reduced rates of pay for officers of the medical service were promulgated by Defence Force Regulation issued on the 1st December, 1938. This regulation purported to apply to, among others, officers who had been appointed prior to 1st December, 1938, and who were promoted after that date. An officer in this category who had retired in 1943 subsequently took proceedings on the question of the application of the regulation to him, and the Courts decided that as it failed to withdraw in clear and unambiguous language entitlement to the pre-1938 rates of pay the regulation could not be held to apply to him. He was awarded arrears of pay for the period commencing 12 months prior to the date of his original claim, regard being had to the provision in the pay regulations that amounts not claimed within 12 months from the date on which they become due for payment shall be deemed to be forfeited unless the Minister otherwise directs. The Committee is informed that it was subsequently decided to pay arrears in full to all officers affected. While it regards this decision as equitable, having regard to the ruling of the Court, it notes that the defect in the regulation involved an additional charge to the Vote of £23,204 12s. 11d. in the year under review, and that the liability to pay the original rates on promotion will continue in the case of all officers appointed prior to 1st December, 1938, who are promoted after that date. The Committee is concerned that such a serious additional charge on public funds has arisen through a defect in a regulation. It desires to be informed whether consideration has been given to the question of revising the procedure followed in the drafting of regulations, with a view to obviating the possibility of a recurrence of a case of this nature. 12. A considerable number of civilian suits, surplus to requirements was held in store and the Committee understands that while the accumulation of the surplus stocks was mainly due to reduced demand for the clothing, the men opting for the alternative cash allowance, it was also due in part to a miscalculation regarding stocks in hand when purchases were being made. The Committee is informed that it is proposed to sell the surplus stocks and it desires to learn, in due course, whether any loss is incurred on their sale. It would also be glad to learn that the procedure now in force will ensure that the checking of stores in hands will not permit such miscalculations in future. 13. In sanctioning certain expenditure on advertisements in connection with a publicity scheme relating to recruiting, the Department of Finance stipulated that tenders for the work should be invited from advertising and publicity agents. Tenders were not sought, however, and the Accounting Officer explained that it had been understood that standard charges applied to this type of work and that accordingly the issue of tenders would have involved delay in the initiation of the publicity campaign without any advantage being derived from the receipt of competitive quotations. The Committee notes, however, that competitive tenders were received in response to invitations issued in connection with a later publicity scheme. It regrets that competitive tenders were not sought before the contract in question was placed and it desires again to stress the importance of complying with any conditions laid down by the Department of Finance in sanctioning expenditure. 14. Reference was made to the fact that a relatively large number of persons who had enlisted in An Fórsa Cosanta Aitiúil were under the minimum age prescribed by Defence Force Regulations and some of these were subsequently discharged on the ground that they had been improperly enlisted. As the enlistment and subsequent discharge of ineligible persons may involve loss to public funds the Committee trusts that every effort will be made to ensure that persons enlisted fulfil the required conditions. 15. Attention was also drawn to payments of grants-in-aid in respect of members of An Fórsa who, for various reasons, had not completed the minimum training prescribed by regulations. The Committee understands that the failure to fulfil the requirements regarding training was due largely to the lack of uniform and accommodation and to other difficulties incidental to the initial year of the organisation. It hopes that in future years the grants paid will be more directly related to actual periods of effective training. ARMY PENSIONS.16. Provision is made in the Defence Forces (Pensions) Scheme, 1937, for the payment of gratuities to members of the Army Nursing Service who resign on marriage. Gratuities were paid to certain nursing sisters who had resigned for reasons other than marriage and legal advice as to the applicability of the Scheme to these cases was subsequently obtained. It appeared from this advice that the payments in question were not covered by the Scheme; but the Committee understands that the matter has been regularized by retrospective amendment of the Scheme. CHILDREN’S ALLOWANCES.17. The Children’s Allowances (Amendment) Act, 1946, provides that a person with whom three or more qualified children normally reside on a qualifying date shall be qualified for a children’s allowance in respect of those children, and also that the Minister may prescribe rules for determining with whom a qualified child shall be regarded as normally residing. The Committee was informed that certain claims for children’s allowances which had been rejected by deciding officers as not being in accordance with the Children’s Allowances (Normal Residence) Rules, 1946, were admitted on appeal to the referee. It would appear that the referee’s decision in some of these cases was at variance with the rules referred to, but that the law officer had advised that decisions must be come to in accordance with these rules and, subject to the provisions of section 9 of the Children’s Allowances Act, 1944, that the decisions of the referee or referees are final and conclusive. The Accounting Officer stated that it appeared to him that no further action could be taken in the cases under consideration. It seems to the Committee, however, that there is some doubt whether the powers of revision conferred in section 9 of the Children’s Allowances Act, 1944, could not be exercised and it suggests that the matter might be further examined. UNEMPLOYMENT INSURANCE AND UNEMPLOYMENT ASSISTANCE.18. The Committee referred in paragraph 8 of its Report on the Accounts for the year 1942-43 to the liability under section 26 of the Unemployment Assistance Act, 1935, of county borough councils and certain urban area councils to pay annually to the Minister for Industry and Commerce amounts calculated by reference to the rateable value of the areas concerned, the sums received being credited as Appropriations in Aid of the Vote. The Committee understands that two local authorities continue to pay contributions of less amount than those which the Department is advised are legally payable, but that recovery action has not been taken pending further legal advice which has been sought by one of the local authorities concerned. The Committee will be glad to be informed of subsequent developments in due course. CIVIL SERVICE COMMISSION.19. The Committee notes that the amount of £7,159 17s. 4d. brought to credit of this Vote as Appropriations in Aid, includes only sums received from County and County Borough Councils in accordance with the terms of section 12 of the Local Authorities (Officers and Employees) Act, 1926, and that receipts amounting to £6,223 12s. 0d. from fee stamps purchased by candidates sitting for examinations were paid directly into the Exchequer as Miscellaneous Revenue. The Committee suggests that the receipts under the latter head should be shown in the Appropriation Account, or in a note appended to it, so that the gross revenue might more readily be related to the gross expenditure on the service. It assumes that this proposal would present no difficulty. COMMISSIONS AND SPECIAL INQUIRIES.20. Expenditure amounting to £768 8s. 10d. was incurred on transcription, editorial fees, printing and type rent in connection with a work, the publication of which the Irish Manuscripts Commission subsequently decided to abandon. It appears that the Commission undertook a facsimile reproduction of certain historical manuscripts and at the outbreak of war in 1939 two volumes had been set up in print and transcription and editorial work had been carried out on a third. At this stage the work was interrupted as the original manuscripts were put in safe keeping and were not available. In January, 1946, the Commission informed the Department of Finance that, owing to the editorial complexities involved in the proof-checking of the work and the production of revised proofs, it had decided to depart from the original intention of facsimile reproduction and proposed a new basis, but later it recommended that the type of the portion of the work already set up should be dispersed as there did not appear to be any prospect of obtaining workers with the necessary experience. The Committee notes that the difficulties encountered were abnormal and that the fruitless expenditure was confined to 3 volumes of a work, which, in all, would have extended to 33 volumes. It trusts, however, that as a result of the experience gained in this case, it will be possible to avoid losses to public funds in any similar circumstances which may arise. TRANSPORT AND METEOROLOGICAL SERVICES.21. The Committee notes that the hostel, which was constructed at Foynes at a cost of over £49,000, is not now required owing to the closing down of the seaplane base. The Committee also notes that it was furnished at a cost of about £3,600 to provide temporary accommodation for passengers under arrangements made with some of the Airline Companies, and that it was anticipated that this figure, together with running costs, would be recovered from the Companies concerned. It understands that the gross receipts for passenger accommodation amounted approximately to £6,000, but it has no information regarding the expenses proper to be charged against this sum. It is understood that the hostel, being no longer required for the accommodation of passengers, has since been disposed of to a local authority. (Signed) SEAN MAC ENTEE, Chairman. 16th February, 1950. |
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