Committee Reports > List of Committees > Dáil > 1951 > Committee of Public Accounts > Report - Appropriation Accounts 1948 - 1949

APPENDIX XII.

TREATMENT OF CONTRIBUTIONS MADE BY LANDHOLDERS TO COST OF FIELD DRAINAGE SCHEME IN GALWAY AND MAYO.

Cleireach,

Coiste um Chuntais Phoiblí,

In the course of my examination before the Committee of Public Accounts on 30th November, 1950, I undertook to furnish information as to why moneys recovered from benefiting landholders by way of contribution to the cost of the field drainage scheme operated in Galway and Mayo in 1948-49 were treated in the accounts as Exchequer Extra Receipts whereas in the case of the Rural Improvements scheme the local contributions are expended as an addition to the provision made for the service in the Vote.

The field drainage scheme formed part of the Farm Improvements scheme (Subhead K) which—together with the Seed Distribution scheme and the Lime Distribution scheme (Subheads L and M)—was at that time administered by the Department of Agriculture as agents for the Special Employment Schemes Office. The under-cost payments made by landholders for seed supplied to them had always been treated as Exchequer Extra Receipts, the whole cost of the seed having been met in the first instance by the Department of Agriculture. Following this practice the contributions made by landholders in respect of the field drainage scheme were brought to account as Exchequer Extra Receipts.

To avoid any misapprehension, I should add that charging the gross cost of the field drainage scheme against voted moneys and treating the local contributions as Exchequer Extra Receipts did not operate to reduce the total expenditure and in no case was an application to participate in the scheme refused because of lack of funds.