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APPENDIX XXVII.ROINN NA GAELTACHTA: STOCKS HELD BY GAELTACHT SERVICES.Cléireach do Choiste na gCuntas Poiblí. Cuirim chugat leis seo 35 cóipeanna den tuarascáil a ghabhas orm féin le linn dom a bheith ós comhair an Choiste ar 8 Bealtaine, 1958, a chur ar fáil don Choiste ar Stocanna ar láimh ag Roinn na Gaeltachta (Seirbhísí na Gaeltachta) ag deireadh Márta, 1958. (Sínithe) SEÁN Ó BRAONÁIN, Rúnaí, Roinn na Gaeltachta. 28 Deireadh Fómhair, 1958. REPORT BY ACCOUNTING OFFICER ON STOCKS HELD BY GAELTACHT SERVICES ON 31st MARCH, 1958, IN ACCORDANCE WITH PARAGRAPH 16 OF THE REPORT OF THE COMMITTEE OF PUBLIC ACCOUNTS DATED 17TH JULY, 1958.On the occasion of my appearance before the Committee of Public Accounts on the 8th of May, 1958, I undertook to furnish a report following a complete survey of the accounting records of all stores in the custody of Roinn na Gaeltachta. This survey has been carried out in relation to all stocks of finished goods with the co-operation of Officers of the Comptroller and Auditor General and I submit the following report and a Store Reconciliation Account in relation to each of the Rural Industries, namely, (1) Tweed, (2) Knitwear, (3) Embroidered linen goods, (4) Toys, (5) Pram Rugs and (6) Shopping Bags. With the agreement of the Comptroller and Auditor General the survey in relation to Tweed covered the three years 1955/56, 1956/57 and 1957/58, and in the case of the other products the two years 1956/57 and 1957/58. Officers of the Comptroller and Auditor General co-operated in the preparation of the Accounts and expressed themselves as satisfied with the figures shown therein. Tweed: In this connection it is necessary to advert to the figures submitted to the Public Accounts Committee by the Accounting Officer for the Gaeltacht Services Vote 1955/56 in a minute dated 30th November, 1957, which indicated that a surplus of 30,196 yards existed in the stock on hands in the Dublin Depot on 31st March, 1956. It has been discovered on a check of the stock lists of 31st March, 1955, that an error was made in ascertaining the yardage on hands on that date for the information of the Committee. The stock lists were ordinarily used for the purpose of ascertaining the value of the stocks on hands for the purposes of the Trading Accounts. The yardage and price per yard of each piece, which varies considerably, were set out on the lists and the value of each piece was calculated and entered on the lists. These values were totalled to get the grand total of value for use in the Accounts. The yardage was not totalled for this purpose. To ascertain the total yardage for the information of the Public Accounts Committee the particulars as to the yardage of each piece had to be totalled from sheet to sheet. In summarising the sheets mistakes were made through the confusion of tweeds held against customers’ orders and tweeds for general stock with the result that the total yardage was understated by 26,573 yards. The yardage stated was 117,816 but this should have been 144,389. The latter figure has been accepted by officers of the Comptroller and Auditor General. In carrying out the survey the opening stock-lists of 1st April, 1955, and the closing stock-lists of the 31st March, 1958, in respect of tweeds held in Kilcar and Dublin on these dates were scrutinised and totted. The production records of Kilcar Mill (where all tweed is finished) for each of the three years were examined and showed a total of 18,372 full-length finished pieces (a total yardage of 1,343,611) and short lengths of tweed of a total yardage of 49,205—giving a total production of 1,392,816 yards during the three-year period. The production records at Kilcar consisted of production registers in which each order received from Head Office was entered in numerical sequence and each stage in the process of completion noted. The final entry in regard to each order showed the despatch of the piece to Dublin Depot. All sales of tweed were despatched and invoiced from Dublin. The yardage despatched to customers during the period in question was ascertained from the invoices which numbered approximately 20,000—care being taken to ensure that all invoices were available. The Reconciliation Account submitted herewith shows a gross deficiency of 22,823 yards but it is to be noted that, on the sales side of the account, no allowance has been made for the normal trade practice of allowing to all customers at least one yard per full piece (averaging 73 yards finished) when invoicing sales. A total of 18,278 pieces were sold during the three-year period and on each of these at least one yard was allowed to the customer in invoicing the length. The total of 18,278 yards should accordingly be offset against the deficiency. Furthermore it is to be pointed out that patterns which are cut from the tweeds produced at Kilcar and for which no credit has been claimed in the Account were issued in considerable volume to agents and customers. Patterns varied in size from 9”×5½” to a quarter yard of the full width of a piece. Knitwear: The stock-lists of 31st March, 1956 and 31st March, 1958, were scrutinised and totted. There are two kinds of knitwear produced—machine-knit and hand-knit. Orders for production in each case are issued from Head Office in Dublin. Orders are registered and issued in numerical sequence to the knitting centre and arrangements are made to have the necessary materials available at the centre. The Manageress of the centre keeps an order register and allocates the work among the workers. When the orders are completed the goods are either sent to the Dublin Depot direct or to the finishing centre at Tourmakeady from where they are eventually sent to the Dublin Depot, consignment notes in numerical sequence being used to cover all despatches. All sales of knitwear were despatched and invoiced to customers from Dublin. Records of all goods consigned to the Dublin Depot from the manufacturing centres were checked from the consignment notes from these centres. About 6,000 consignment notes were examined, steps having been taken to ensure that all consignment notes were forthcoming. Sales were checked by totting the invoices (some 12,000) for the year 1956/57 and 1957/58. The Store Reconciliation Account in this case shows a small surplus of 30 dozen on a total production of 21,614 dozen knitwear garments. Embroidered Linen Goods: Stock-lists for 31st March, 1956, and 31st March, 1958, were scrutinised and totted. The production figures for articles finished in the two-year period were ascertained by scrutinising the particulars of all articles on the works orders at the two centres of production, care being taken to allow for cases in which the completion of an article involved the issue of more than one works order. This work involved the scrutiny of some 25,000 works orders and care was taken to ensure that all works orders were available. All sales are invoiced from Dublin. The sales figures were ascertained from the invoices which numbered about 3,000 during the two-year period. Here again care was taken to ensure that no invoices were missing. More than 200 different types of articles are produced in this industry and as a large proportion of them are sold in sets made up of various numbers of articles it was decided to adopt single articles as the basis of the Account. Some uncertainty existed in ascertaining the number of individual articles produced and sold since the number of articles in the same kind of set was not constant because of variations in customers’ requirements. In cases of doubt it was assumed that a standard set (fixed number of articles) was involved. The Store Reconciliation Account discloses a deficiency of 140 dozen articles which could be due to the method of ascertaining the figures in the Account. Toys: This industry comprises toys, pram rugs and shopping-bags and separate Store Reconciliation Accounts have been prepared under each heading for the two-year period to March, 1958. In each case the original opening and closing stock-lists were scrutinised and totted. Production was ascertained from the production ledgers in the factories and checked against the consignment notes transmitted to the Dublin Depot. Sales were ascertained from the invoices which numbered approximately 10,000 for the two-year period—care being taken in each case to ensure that no records were missing. The Store Reconciliation Account for Toys shows a deficiency of 102 dozen. The Pram Rugs Account shows a deficiency of 9 dozen and the Shopping-bags Account a deficiency of 64 dozen. This means for the whole industry a total deficiency of 175 dozen articles. This deficiency can in part be explained as follows. During the period there were, according to normal practice, job-lot sales of obsolete or sub-standard toys, etc. These sales were invoiced as job-lots in the ordinary way and the number of each particular type of toy was not stated. The sales figures given in the Accounts do not include the number of toys, etc. so sold but as they are included in the production figures the Accounts are unbalanced to that extent. There were in all 22 such invoices representing a total value of £289. 16. 9. During the course of this investigation I examined the revised system of store records for tweeds, knitwear and linen goods introduced in October, 1957, at the Head Office of the Rural Industries Division of my Department. I was satisfied that the system had been properly installed and was operated efficiently. The physical stocks as ascertained in the annual stocktaking for 31st March, 1958, compared very closely with the book stocks recorded. Raw Materials: As I stated when before the Public Accounts Committee on 8th May, 1958, a careful and exhaustive stock-taking was made at the close of the year 1957/58. I have examined the stock lists returned by the stocktakers and I am satisfied that the true stocks found compared satisfactorily with the book stocks. (Sínithe) SEÁN Ó BRAONÁIN, Rúnaí, Roinn na Gaeltachta. 28 Deireadh Fómhair, 1958. STORE RECONCILIATION ACCOUNTS.
17 Samhain, 1958. An Coiste um Chuntais Phoiblí A Mhic Uí Bhraonáin, a chara, Tá Cathaoirleach an Choiste um Chuntais Phoiblí (An Teachta Díolún) tar éis breithniú a dhéanamh ar an tuarascáil a thug tú an 28 Deireadh Fómhair, 1958, i leith cúrsaí na stoc i Seirbhísí na Gaeltachta. Is é a thuairim go bhfuil an-doiléire sa mhír dheiridh den tuarascáil sin, a bhaineann le hAmh-Ábhair (agus go háirithe sa dara habhairt di), agus is dóigh leis gur cóir duit, sula nglaoitear ort teacht os comhair an Choiste agus fianaise a thabhairt maidir le do thuarascáil, ráiteas breise a chur isteach mar shoiléiriú ar an mír sin. Is é is mian leis go n-inseodh an ráiteas breise sin an raibh na stoic ar láimh, de réir an stoc-áirimh a rinneadh ag deireadh na bliana 1957-58, i ndearbh-chomhréir leis na taifid sna leabhair, nó an bhfuarthas go raibh barrachas nó easnamh ann, agus, fairis sin, go dtabharfaí sonraí i dtaobh aon bharrachais nó easnaimh den chineál sin. Mise, le meas, (Sínithe) LIAM DE BRÚN, Cléireach an Choiste. S. Ó Braonáin, Uas., Oifigeach Cuntasaíochta, Roinn na Gaeltachta. Cléireach do Choiste na gCuntas Poiblí Ag tagairt dod litir (D. 36/58) den 17 Samhain, 1958, cuirim chugat anois 35 cóipeanna de thuarascáil bhreise ag tabhairt sonraí iomlánacha ar na hAmh-Abhair a bhí i stoc ar 31 Márta, 1958, agus a raibh tagairt dóibh san alt deireannach den thuarascáil den 28 Deireadh Fómhair seo caite. (Sínithe) SEÁN Ó BRAONÁIN, Rúnaí, Roinn na Gaeltachta. 21 Eanáir, 1959. SECOND REPORT BY ACCOUNTING OFFICER ON STOCKS HELD BY GAELTACHT SERVICES ON 31ST MARCH, 1958, IN ACCORDANCE WITH PARAGRAPH 16 OF THE REPORT OF THE COMMITTEE OF PUBLIC ACCOUNTS DATED 17TH JULY, 1958.1. On 28th October, 1958, I furnished a report and a Store Reconciliation Account in relation to the stocks of finished goods held by Gaeltacht Services on 31st March, 1958. I stated in the final paragraph of the Report that I had examined the stock lists as at 31st March, 1958, for raw materials and that I was satisfied that the true stocks found compared favourably with the book stocks. 2. The Secretary to the Committee of Public Accounts sent me a minute dated 17th November, 1958, stating that it was the wish of the Chairman of the Committee that I should furnish a further statement showing how the true stock compared with book stock for raw materials and giving particulars of any excesses or deficiencies that were found. 3. In compliance with the foregoing request I submit the following statement in regard to the stocks of raw materials held by Gaeltacht Services on 31st March, 1958.
4. In addition to the items entered on the foregoing list the following stocks of processed raw materials were on hands at 31st March, 1958:
5. Re (a) This stock consists of recently scoured and dyed wool which was awaiting blending, remnants left after blending and blended wool awaiting carding. There was no “running” record kept of the total of these in stock but records were kept of the weight of raw wool issued from stock, the results of the scouring and dyeing processes—including the losses in weight, as assessed by the Dyer, which occurred during these processes—and the weights of scoured and dyed wool used for blending. An account based on these records has been prepared and shows:
This excess is 0.23% of the total of 435,734 lbs. and this result is regarded a satisfactory. 6. Re (b) This consisted of waste from the carding, spinning and finishing operations in the factory and unusable lengths of yarn left after the completion of a piece of tweed. Stock records of this waste were not kept but the entire stock was weighed and valued at the end of each year for accountancy purposes. Some of this material is re-processed and again manufactured into yarn. The portion that cannot be used in the mill at Kilcar is sold either to other mills who can use it or to waste dealers. Total sales of waste during the year 1957/58 came to 124,806 lbs. for £5,471 11s. 2d. 7. Re (c) This stock consisted of miscellaneous oddments of yarn returned by weavers. It is an accumulation of several years. Day to day records were not kept for this yarn. The entire stock was weighed and valued at the end of each year for accountancy purposes. Sales are made as opportunity offers. During 1957/58, 2,075 lbs. were sold for £442 2s. 6d. 8. General.—The only materials in stock at the 31 March, 1958 not included in the details given above are: (a) Packing materials, such as cardboard boxes, wrapping paper, twine, tickets, tags, labels, cellophane sheets. Stock records were not kept for these but the quantities on hand at the end of each year were ascertained and valued for accountancy purposes. (b) Waste linen and thread.—When the embroidery industry was organised some years ago, some obsolete and damaged linen and thread was sent from the work centres to the Dublin depot. Only a small amount of this stock has been disposed of by sale since. No stock records are kept for it, but it is checked and valued for accountancy purposes at the end of each year. The quantity on hands at 31 March, 1958 was valued at £80 16s. (Sínithe) SEÁN Ó BRAONÁIN, Rúnaí Roinn na Gaeltachta. 21 Eanáir, 1959. |
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