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APPENDIX XXVII.GAELTACHT SERVICES—STOCKTAKING.Clerk to the Public Accounts Committee. In connection with my attendance before the Committee on 31st October, 1957, I wish to submit the following additional information. Until recently it was not practicable, owing to lack of staff, to maintain “running” records of inward and outward movements of stocks in a manner which would show the “book stocks” on hands at any time. Accordingly, such figures were not readily available for comparison with the actual stocks ascertained by physical stocktaking. Receipts and issues of stocks were, of course, recorded on consignment notes, invoices, etc. but the compilation of the figures from these documents involved a good deal of work. In response to a supplementary audit query about stocks at 31st March, 1956, the results were given where the book stocks had been compiled up to the time of replying. The book stock of tweeds in the Dublin Depot has since been assembled as follows:—
The stock on hands at 31st March, 1956, as ascertained by physical stocktaking was 169,643½ yards or 30,196 yards more than the book figure above. This result is regarded as not unsatisfactory, the surplus being about 5% of the total yardage of 573,056½. The following factors contributed to the difference:— (1) Continuation of stock movements from 31st March, 1956 to completion of stocktaking—to avoid disruption of business. (2) Lapse of time from 31st March, 1956 to completion of stocktaking —owing to limited staff available and stocktaking in other centres; this appears to have resulted in an overlap for the years 1955-56 and 1956-57, the surplus of actual stock over book stock being reduced to 8,134¾ yards at 31st March, 1957. (Signed) T. O’BRIEN. Secretary, Department of Lands. 30th November, 1957. |
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