Committee Reports > List of Committees > Dáil > 1957 > Committee of Public Accounts > Report - Appropriation Accounts 1954 - 1955

APPENDIX II.

MINUTE OF THE MINISTER FOR FINANCE ON REPORT DATED 20 JUNE, 1956, OF THE COMMITTEE OF PUBLIC ACCOUNTS.

Paragraphs 3, 4, 5, 7, 9, 10, 11, 13 and 15.

These paragraphs do not appear to call for comment.

SOCIAL ASSISTANCE

Paragraph 1—Grants under the Education (Provision of Meals) Acts, 1914 to 1930.

Having regard to the Committee’s conclusion that there is a defect in the existing legislation and to its recommendation that new legislation should be introduced without delay either to remedy the defect or to obtain parliamentary authority for a changed scheme, the Minister caused the matter to be submitted to the Attorney General for advice on the legality of providing school meals under section 3 of the Education (Provision of Meals) (Ireland) Act, 1914.

The Attorney General has indicated that while the interpretation of the 1914 Act is not free from doubt, he is of the opinion that, although section 2 of that Act permits meals to be provided only on a contributory scheme, section 3 permits the cost of food provided in meals to be defrayed by a local authority on a non-contributory basis. In amplification of his opinion the Attorney General has advised that the cost, if any, of preparing a meal over and above the cost of the provision of the food could not be legally met out of the rates. If there is such extra cost, amending legislation is required. If the meals are such that no cost other than the cost of the food is incurred, then legislation, though desirable to put the point at issue beyond dispute, would not, in the Attorney General’s view, appear to be necessary.

In order to place the matter beyond doubt, the authority of the Government has been obtained for the drafting of legislation enabling local authorities to meet the cost of providing school meals including the cost of preparation. In addition, it is proposed, in deference to the views expressed by the Committee, to avail of the opportunity afforded by the introduction of such legislation to confirm the authority for the operation of a non-contributory school meals service.

In the light of the Attorney General’s advice, it would appear than an over-issue of State grant occurred in any case in which the payment to the local authority was related to the cost of providing meals as distinct from the cost of providing food. This aspect of the matter is being examined further.

With regard to the Committee’s observations on the wide variations in the amounts paid per meal in the various local authority areas, the Minister is investigating the question of the nature and quantity of food supplied with a view to seeing whether a reasonable degree of standardisation can be secured.

AGRICULTURE

Paragraph 2—Tenders for excavators for Land Project.

In January, 1951, the Minister for Agriculture requested the Commissioners of Public Works to undertake certain engineering surveys and works and authorised, at the same time, the purchase of all such items of plant and machinery required for the purpose of such surveys and works. The works were indicated to be of the utmost urgency and were treated accordingly.

On receipt of tenders for the excavating machines required, it emerged that only one supplier could promise delivery by May, 1951, when it was anticipated that the preparation and approval of a scheme of improvement works would be completed. Furthermore, it was clear at the time that this delivery could not be effected if the placing of the order was delayed. The order was accordingly placed in March, 1951.

As two alternative schemes were fully designed by the end of May, 1951, work could have been started in June or July, 1951, if the plant had been available. Controls which were imposed by the United States after the date of acceptance of the tender, however, rendered the fulfilment of delivery timetables impossible. It is true that, at the time of placing the order, a firm estimate of the cost had not been arrived at, but the figures of cost available, viewed in the context of the policy at the time, were not such as to suggest that the scheme would be deferred on grounds of cost. This view of the matter is supported by the ultimate decision to proceed with one of the two alternative schemes which were ready in May, 1951.

ARMY PENSIONS

Paragraph 6—Special allowances.

Efforts to effect recovery of the overpayments of special allowances in the cases referred to have proved unsuccessful. The persons concerned are in poor financial circumstances.

The existing arrangements for the verification of claims for the award of medals are still under review. The Committee will be informed in due course of further developments in this matter.

INDUSTRY AND COMMERCE

Paragraph 8—Balances in Marine Insurance Fund and Indian Sales Tax Reserve Fund of Tea Importers, Ltd.

The Minister has noted the view of the Committee regarding the procedure followed in making payments to certain tea merchants from the balance in the Marine Insurance Fund. As the payments made were in the nature of subsidy adjustments, it was considered appropriate that the settlement should be made through the balances then in the hands of Tea Importers, Limited.

As regards the balance in the Indian Sales Tax Reserve Account, the Minister is informed by the Department of Industry and Commerce that the Company’s liability for Indian Sales Tax is still the subject of an outstanding appeal in the High Court of India. The Committee will be informed when the matter has been determined.

FORESTRY

Paragraph 12—Losses due to unauthorised tree fellings.

The Minister is informed by the Department of Lands that changes in the system of control at forest centres were initiated in July, 1956, by the discontinuance of direct labour felling, except in special circumstances, and the substitution of sales of standing timber. It is expected that the new arrangements will reduce substantially the quantities of felled timber lying in forests and so facilitate closer supervision.

Subsidiary improvements are being effected by greater emphasis on prompt listing and reporting of felled material and a general tightening of control of felling and sale of material.

PUBLIC WORKS AND BUILDINGS

Paragraph 14—Certificates of completion in respect of arterial drainage works.

The Minister agrees that it is important that certificates of completion under section 13 of the Arterial Drainage Act, 1945, should be issued at the earliest possible date. He desires to point out, however, that, under the terms of the section, time must be allowed, from the date of publication of notice of intention to make a certificate for the submission of objections by county councils and other interested parties, and for the Minister to consider every objection so submitted and take such steps in regard thereto as he shall think proper. More, over, in the case of drainage schemes extending into two or more counties, the publication of notice of intention to make a certificate of completion must in practice, be preceded by a review, in the light of results, of the statement in the drainage scheme of the valuation of the benefited lands, and by the communication to the county councils concerned, in accordance with section 18 of the Act, of any amendment found necessary in the valuation. Accordingly, it will be appreciated that a certain interval must elapse between the completion of drainage works and the issue of the relevant certificate of completion.

The works which would be carried out between virtual completion of the scheme and the issue of the certificate of completion would normally be such only as were found to be essential, e.g., to prevent serious deterioration.

It may be added that the need for amendment of section 37 of the Act was not a factor in determining the date of issue of the certificate of completion in the case of the Brosna scheme.

PRIMARY EDUCATION

Paragraph 16—Incorrect returns of children conveyed by a van service.

The Minister is satisfied, after careful review of the circumstances in the case under notice, that the actual average numbers of children carried since the service commenced would have warranted the provision of the service, so that, even if he had been aware of the true position, he would still have been prepared to authorise the arrangements that were made. The Minister accordingly gave his covering sanction to the departmental contributions to the cost of the service. He has noted that in such cases the Department of Education are now making more comprehensive checks than formerly of the numbers of eligible children and of the distances they have to travel.

Paragraph 17—Fees for attending Preparatory Colleges.

The matters raised by the Committee have been engaging the attention of the Department of Education but the Minister has not yet received the final proposals of that Department for a revision of the scale of annual fees prescribed in 1949.

DEFENCE

Paragraph 18—Houses for married soldiers.

The Minister notes the views of the Committee in this matter. The Department of Defence has represented, however, that the operation of a separate subhead for works involving capital expenditure of appreciable amount would present administrative difficulties, as these works are executed by a direct labour organisation catering for various kinds of building and repair work. In these circumstances, it would appear to be preferable to allow the existing arrangements to stand.

STATIONERY OFFICE

Paragraph 19—Stocktaking of stores.

A new codified system of store accounting was introduced in the Stationery Office on 1st April, 1956. The report on the stocktaking at 31st March, 1954, was furnished to the Comptroller and Auditor General on the 26th September, 1956, and the investigation of discrepancies disclosed by the stocktaking at 31st March, 1955, is in hands.

The Committee will be informed when the arrears of stocktaking have finally been cleared.

Paragraph 20—Census of typewriters and other office machinery.

As a result of further inquiries by the Stationery Office the number of typewriters unaccounted for has been reduced to 28. Of these, 17 were purchased before 1940 and 2 were purchased second-hand in 1941 and 1942 respectively. As the useful life of a machine does not on average exceed 8/9 years, it is probable that the majority of the machines unaccounted for have long passed their useful stage. In the circumstances, while further efforts will be made to effect a total reconciliation, it is considered that such further efforts should be directed particularly towards those machines purchased new since 1940.

Paragraph 21—Issue of stocks of paper to printing contractors.

As the Committee has been informed by the Accounting Officer, it is now a condition of contracts that contractors will keep records to show the receipt and consumption of all classes of paper issued, which records will be available for any necessary local check by the Stationery Office against its own records and the quantities of paper held by the contractor at the time of inspection. The matter is being kept under constant review with the object of introducing any improvements in stock control which may be considered expedient.