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APPENDIX XXX.FORMAT OF CERTAIN ESTIMATES.(i) VOTE 9—PUBLIC WORKS AND BUILDINGS.Cléireach, An Coiste um Chuntais Phoiblí. I am directed by the Minister for Finance to inform the Public Accounts Committee that it is proposed to omit from the Vote for Public Works and Buildings, in the Estimates Volume for 1959/60, the schedule of Salaries, Wages and Allowances provided for under Subheads B, C, D.1, F and K. The schedule includes many employees whose rates of wages are related to those paid in outside employment where changes often leave the schedule out of date by the time it appears and always make it untrustworthy for current reference. Its omission will help to reduce the cost of printing the Estimates Volume and simplify its preparation. (Signed) G. P. S. HOGAN, Department of Finance. 30 Meán Fómhair, 1958. An Rúnaí, An Roinn Airgeadais. An Coiste um Chuntais Phoiblí. The Committee of Public Accounts has considered Mr. Hogan’s minute (F. 101/4/38) of 30 Meán Fómhair, 1958, regarding the proposal to omit from the Estimates Volume for 1959/60 the schedule of Salaries, Wages and Allowances provided for under Subheads B, C, D.1, F and K, of Vote 9 (Public Works and Buildings). The Committee sees no objection to the proposal but I am to say that it may require the Accounting Officer for the Vote in question to supply to it the details it is proposed to omit from the Estimates Volume, so that consideration may be given to the desirability of annexing the information as an Appendix to the Report of the Committee. (Signed) LIAM BROWNE, Cléireach an Choiste. 14 Samhain, 1958. (ii) VOTE 11—MANAGEMENT OF GOVERNMENT STOCKS.Cléireach an Choiste um Chuntais Phoiblí. I am directed by the Minister for Finance to inform the Committee of Public Accounts that it is proposed, for reasons of administrative convenience and economy, to include the present Estimate for Management of Government Stocks (Vote 11) as a new subhead in the Estimate for the Office of the Minister for Finance (Vote 6) in the Estimates Volume for 1959-60. The change will not affect the amount of detail furnished. (Signed) G. P. S. HOGAN, Department of Finance. 8 Nollaig, 1958. An Rúnaí, An Roinn Airgeadais. An Coiste um Chuntais Phoiblí. With reference to Mr. Hogan’s minute (F. 101/4/38) of 8 Nollaig, 1958, I am directed by the Committee of Public Accounts to inform you that it sees no objection to the proposal to incorporate the annual provision for the Management of Government Stocks as a new subhead in the Vote for the Office of the Minister for Finance. The Committee notes that the change will not affect the amount of detail to be furnished in relation to the item. (Signed) LIAM BROWNE, Cléireach an Choiste. 27 Feabhra, 1959. (iii) VOTE 47—LANDSAn Rúnaí, Coiste um Chuntais Phoiblí. I am directed by the Minister for Finance to inform the Committee of Public Accounts that the Department of Lands have submitted proposals for the improvement and simplification of the form of the Estimate and Appropriation Account for Lands. A copy of their submission dated 15 October, 1958 is herewith. These proposals have been examined in the Department of Finance in consultation with the Department of Lands and, subject to some minor modifications, it is considered that they should be accepted. Subject to what follows the Estimate for 1959-60 and future years would be prepared on this new basis and the Appropriation Account would follow suit. It has been decided to retain for the time being a separate subhead for Telegrams, Telephones and Postage instead of incorporating the provision in the subhead for Travelling and Incidental Expenses as advocated by the Department of Lands. The reason for this is that a general question affecting all Estimates containing provision for Telegrams, Telephones and Postage is involved which it may take some time to consider. The revised format will make for simplification and economy in printing and stationery as well as facilitating accounting. The Minister feels that the Committee of Public Accounts will welcome the simplification represented by the proposals herein and he would be glad to have confirmation of that view. The format of other Estimates and Accounts will be considered in due course, and any desirable changes made in the Estimates for 1960-61. (Signed) G. P. S. HOGAN, Department of Finance. 10 Nollaig, 1958. An Rúnaí, An Roinn Airgeadais. I am desired by the Minister for Lands to refer to Circular 22/57 (E. 121/1/57) of 29 Samhain, 1957 relating to the appointment of an Inter-Departmental Committee to consider modifications of the present accounting system. Following representations made by the Committee the format of the Estimates for Lands has been examined with a view to effecting greater clarity and simplification of both Estimate and Appropriation Account. The approach was on the basis that the format of the Estimate must continue to be determined by the three main considerations, viz.:— (1) supply of information to the Dáil (2) preservation of continuity of the Vote and (3) maintenance of control. Part I as heretofore presented complies with the traditional standard form to the extent that it specifies the services and purposes—the ambit of the Vote— for which the Estimate is presented and the net amount of the Grant required from the Exchequer. It is, however, felt that the insertion of the reference numbers of the enactments is unnecessary and their exclusion would afford a reduction in future printing of Estimates, Appropriation Acts, and Appropriation Accounts. In the case of Part II the number of Subheads has grown since 1922 in rather haphazard fashion from 12 to 26 resulting in an unnecessary degree of detail which does not seem justified even by the extension of Land Commission activities or new legislation. It is considered that the following rearrangement and amalgamation of existing subheads would present a more intelligible picture of the Land Commission Services:—
In the belief that by the inclusion of unnecessary detail Part II tends to be confusing rather than clearly and concisely informative amalgamation of subheads has been carried out on the basis of affinity of purpose and service. There appears to be no good reason why the salaries and expenses of the Office of Public Trustee should be allotted a special subhead or why the estimated cost of Travelling and Subsistence, Telegrams, Telephones and Postage and Incidental Expenses should be classified separately. There is an obvious affinity between Warrant Fees and other Legal Expenses. It appears to be entirely unnecessary to make provision for five Subheads in respect of Statutory contributions to the Land Bond and Local Loans Funds for which special half-yearly accounts are rendered to your Department nor is there any apparent necessity for showing separately the provision for the existing Subheads L.3, M and P. Advances to provide funds for embankments may be regarded as appropriate to the Subhead for Improvement of Estates, etc., whereas the provision for Purchase of Tenancy Interests, hitherto an item of Subhead I, seems more suitable for inclusion in the same Subhead as that for cash purchases under the 1950 Act. The existing token Subheads O and T against which no charges have been incurred to date may be deleted from future estimates provided the Minister for Finance is authorised to reopen them if and when required. On the other hand it seems very desirable that provision should be made for general losses and it is proposed to do so in the new Subhead K.— Losses by Default, Accident, Etc.—which should, it is suggested, provide also for losses on unoccupied holdings. A general Losses Subhead has not hitherto been shown in the Estimate, the practice being to open a Losses Subhead with the sanction of the Minister for Finance. It is felt that provision for losses in Estimate may in fact be necessary to secure direct parliamentary approval. It is proposed that the number of items of Appropriations in Aid be reduced to 7 by combining items 3 plus 4 and 6 plus 9. No useful purpose seems to be served by distinguishing between surplus income for pre 1923 Act Estates and that for lands acquired under the 1923 and subsequent Acts. Besides, the surplus for both groups is shown in each Land Commission Annual Account. Receipts for Item 6 are at present and are expected to continue to be negligible. Finally it is proposed to omit the detailed summary of Subhead A in Part III as it is considered that provision for deduction for vacancies and a total for salaries, etc. should suffice. I am satisfied that the amendments proposed will not lessen the supply of information to the Dáil as the details for this purpose will continue to be supplied in Part III subject to such rearrangement as will automatically follow from the alterations in Part II. A recast Estimate for 1958-59 is attached to illustrate the effect of the proposals made above. It is inevitable that the amendment in the format of the Estimate will upset the traditional continuity but difficulty of comparison will be encountered only in the first year of change and will be confined to Part II. I am also satisfied that the substantial reduction in the number of Subheads proposed will not weaken financial control. Under Section 23 of the Exchequer and Audit Act, 1866, your Department may require expenditure to be accounted for not only under the Subheads as shown in Part II of an Estimate but may also require the keeping of such subsidiary ledger accounts as may be necessary to effect control of expenditure under sub-divisions of Subheads. It is the intention to keep subsidiary ledger accounts in the case of all existing Subheads affected by the proposed amalgamation. It is anticipated that the proposed rearrangement and reduction in the number of Subheads will not only make for simplification, clarification and better balance of the Estimate itself but will also result in simplification of accounting by reducing the number of principal ledger accounts, in saving in the time of the Dáil and the Committee of Public Accounts and in economy of printing and stationery. No immediate staff savings are envisaged but it is felt that the steps proposed are essentially conducive to economy in this respect. I am accordingly to request that the Minister for Finance will after consultation with the Committee of Public Accounts be pleased to convey his sanction to the proposed amendment of the format of the Estimate for Lands. (Signed) T. O’BRIEN, Secretary, Department of Lands. 15 Deireadh Fómhair, 1958. An Rúnaí, An Roinn Airgeadais. An Coiste um Chuntais Phoiblí. The Chairman of the Committee of Public Accounts has directed me to refer to Mr. Hogan’s minute (F.102/45/58) of 10 Nollaig, 1958, regarding proposed changes in the format of the Estimate for Lands. I am to state that the Committee has not yet found it possible to examine the proposals in detail and that, pending the outcome of such examination, the Chairman considers that the Lands Estimate should continue to be framed after the pattern in the 1958/59 Estimates. I am to add that, in future cases where it is necessary to consult the Committee regarding changes in the format of Estimates, it is desirable that the relevant submissions be received not later than 15th November in the appropriate year in order that adequate time may be available to the Committee to deal with the question before the next year’s Estimates volume is prepared for printing. (Signed) LIAM BROWNE, Cléireach an Choiste. 22 Nollaig, 1958. An Rúnaí, An Roinn Airgeadais. An Coiste um Chuntais Phoiblí. With further reference to Mr. Hogan’s minute (F.102/45/58) of 10 Nollaig, 1958, I am directed by the Committee of Public Accounts to inform you that it sees no objection to the proposed new format of the Estimate for Lands. (Signed) LIAM BROWNE, Cléireach an Choiste. 27 Feabhra, 1959. |
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