Committee Reports > List of Committees > Dáil > 1979 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1977

APPENDIX 2

MINUTE OF THE MINISTER FOR FINANCE ON REPORT DATED 26 APRIL, 1979 OF THE COMMITTEE OF PUBLIC ACCOUNTS ON THE APPROPRIATION ACCOUNTS, 1976

PART I—GENERAL OBSERVATIONS

Paragraphs 3, 5, 8, 12, 13, 15, 18, 23, 24, 26, 27, 28

These Paragraphs do not appear to call for comment.

REPORT DATED 28 JUNE, 1973

Paragraph 1—Payments to the Special Regional Development Fund (Grant-in-Aid)

The Inter-Departmental Committee on the Organisation of the Functions of Government at Sub-National Levels submitted a report on the appropriate institutional arrangements for the co-ordination of regional planning and development by the Department of Economic Planning and Development. The report did not make any recommendation in regard to the operation of the Special Regional Development Fund. It is proposed, therefore, to continue the Fund in operation for the time being pending decisions by Government on the arrangements for co-ordinating regional planning and development. If it is decided, in that context, to make changes in the Fund the matter will be brought to the attention of the Committee of Public Accounts. The various safeguards that exist to ensure co-ordination between the Special Regional Development Fund and the other grant-giving agencies will continue to operate.

REPORT DATED 30 OCTOBER, 1975

Paragraph 2—Agriculture—Recovery of Loans

As suggested by the Committee the Minister is reminding Accounting Officers of their responsibilities in relation to recovery of moneys due to the Exchequer.

REPORT DATED 24 JUNE, 1976

Paragraph 4—Delays in Collection of Monetary Compensatory Amounts

The Minister is informed by the Department of Agriculture that the amount outstanding in the cattle and beef sector has been reduced at the end of April 1979 to £680,000. Legal proceedings are continuing in a number of cases.

As regards the carousel trade in pigs and cereals, investigations by the Irish and UK authorities have not yet ended.

REPORT DATED 21 APRIL, 1977

Paragraph 6—Primary Education—Scheme of Adaptation and Extension for a National Teacher Training College

The Minister has been informed by the Department of Education of the outcome of the negotiations in relation to the building contract referred to in the Committee’s Report. In avoidance of a legal action, an agreement has been concluded, in consultation with the Department, between the authorities of the National Teacher Training College and the building contractor in relation to his claim for reimbursement of cost arising from the temporary cessation of work. Outstanding claims by the contractor relating to work actually done were covered by the terms of the agreed settlement, which involved a total sum of £38,000. Of this sum, £25,500 has been contributed by the Department and £12,500 has been paid by the Religious Order in charge of the College out of their own community funds.

The Minister understands that the final cost to the State of the separate kitchen/restaurant contract was £397,167 including professional fees, and the total cost of the contract including fees was £1,097,631.

The draft agreement prepared by the Chief State Solicitor, guaranteeing the exclusive use of the College for the training of national teachers or for other approved educational purposes, was sent to the College’s legal advisers. Some points raised by them are being dealt with by the Chief State Solicitor. The Committee will be informed when the agreement has been executed.

Paragraph 7—Secondary Education—Local Contributions towards Capital Costs of Community Schools

The Minister has been informed by the Department of Education that there are still some outstanding points under negotiation in regard to the proposed deed of trust for community schools, and that every effort is being made to reach agreement between all the parties on these points as soon as possible. When these negotiations are concluded the Committee will be informed of the outcome.

Paragraph 9—Charging of Expenses arising out of Market Intervention

The Department of Agriculture has informed the Minister that the following is the position regarding the charging of expenses arising out of market intervention:

(a) Payments to Meat Factories for transport:—

The 1974-1976 accounts for all 24 factories have been checked and 20 have been cleared. It is hoped to clear the remaining four shortly. All transport payments to factories have been made on a current basis since the beginning of 1977.

(b) Payments to Meat Factories for freezing:—

The 1974-1976 accounts have been cleared and all freezing payments to factories have been made on a current basis since the beginning of 1977.

(c) Payments to Cold Stores:—

Computerised stock records up to the end of 1975 are now available and the work of checking and clearing payments-on-account up to that time is being pressed ahead as rapidly as possible. As indicated in the comment on paragraph 10 it is hoped to have computerised stock records for 1976 before the end of 1979. All payments to cold stores have been made on a current basis since the beginning of 1977.

Paragraph 10—FEOGA Accounts

The Minister is informed by the Department of Agriculture that the problems in connection with the preparation of FEOGA accounts relate solely to beef intervention. All other FEOGA accounts have been furnished up to the end of 1977. The 1975 FEOGA accounts for beef (together with revised accounts in this sector for 1974) were submitted to the EEC Commission in May 1979. It did not prove possible to furnish these accounts early in 1979 as had been envisaged because of certain technical difficulties with the computer programmes encountered by the Central Data Processing Services of the Department of the Public Service (CDPS). The CDPS have considered it necessary to revise the programmes and this will enable a more efficient and speedier service to be provided to the Department of Agriculture in the computer processing of the 1976 and 1977 records. CDPS expect to complete this revision shortly.

It is difficult to forecast accurately the likely progress in the completion of intervention beef accounts for 1976 and 1977 until the output from the revised computer programmes has been assessed. However if the CDPS revision produces significant improvements, the accounts for 1976 should then be available before the end of 1979 and those for 1977 soon thereafter.

REPORT DATED 15 JUNE, 1978

Paragraph 11—Clearance of Cashed Payable Orders by the Paymaster General

Of the amount of £3,983 outstanding £1,927 has been recovered from one of the two banks involved. Negotiations with the remaining bank are still in progress.

Work on the installation of a computer system to deal with the clearance of payable orders has begun. A Systems Analyst has been specially engaged to oversee the installation.

The installation of the new system will entail the provision of suitable new accommodation. Steps have been taken to meet the accommodation requirements and tenders for the supply of the equipment have been sought so that the system can be installed once the new premises are ready.

Paragraph 14—Primary Education—Overpayments of Teachers’ Salaries

The processing of cancelled payable orders is part of the Paymaster General’s computer system and is subject to the time lag of up to several weeks which is at present inherent in the system. In the private banking sector, a cancelled cheque would, on presentation, be caught in the banks’ two day clearance under the Central Clearing arrangements. When the new computer system in the Paymaster General’s Office is fully operational, the two day clearance will, of course, apply to payable orders drawn on the Paymaster General.

Paragraph 16—Secondary Education—Accounting Procedures relating to Salaries of Secondary, Comprehensive and Community School Teachers

The Minister has been informed by the Department of Education that computerisation of the payrolls for secondary, comprehensive and community school teachers is complete and is operating satisfactorily. The pay-over of income tax and other deductions and reconciliations are now being made regularly and in good time.

Paragraph 17—Secondary Education—Deductions from Salaries in respect of Social Welfare Benefits

The Minister has been informed by the Department of Education that it is still not possible to secure recovery in cases where teachers were paid full salary while in receipt of social welfare benefits in respect of absence on maternity leave in the period 1st January 1975 to 31st July 1976. He has been assured that the matter will be vigorously pursued when the postal strike is settled.

Paragraph 19—Fisheries

The Minister is informed that Mayo County Council has not agreed its rate of contribution towards the cost of the improvement scheme at Killala Harbour. Following a meeting which the Minister for Fisheries and Forestry had with a delegation from Mayo County Council on 8 January 1979 discussions are continuing between all the parties involved with a view to finding an acceptable solution to the problem.

Paragraph 20—Roinn na Gaeltachta—Personal Responsibility of Accounting Officers

The Minister is reminding Accounting Officers of the prescribed procedure to be followed if an Accounting Officer is required, as a matter of policy or for any other reason, to make payments for which, in his opinion, he does not have authority. In regard to grants which are subject to statutory limits, the particular arrangements agreed with the Committee stipulate that, where exceptionally, it is not possible to provide in specific legislation for an increase in such grants, a Supplementary Estimate should be introduced to allow the increased grants to be paid pending the enactment of the special legislation which should be introduced before the end of the year in which the payments are being made. Since that Estimate will be annotated so as to draw the attention of Dáil Éireann specifically to the fact that grants at variance with the existing statutory provisions are involved, it is assumed that the Committee does not envisage that cases covered by these particular arrangements would be reported specially to the Comptroller and Auditor General.

Paragraph 21—Local Government—Audit of Accounts

The Minister shares the concern of the Committee. He is informed that the staff available in the Audit Branch of the Department of the Environment has been increased in recent years, though not yet to a level considered desirable by the Department. Recruitment delays and difficulties have aggravated the position. Proposals have recently been made to the Department of the Public Service for recruitment of additional staff to overtake arrears of work and to cope with the expansion in the audit workload.

Paragraph 22—Local Government—Overissues of Housing Subsidy

With effect from 1st January, 1977, the basis of housing subsidy was changed to 100% recoupment of loan charges due to the Office of Public Works. Payment is made on account pending verification of local authority claims. Payments made in 1977 to local authorities were adjusted to take into account any established overissues that had occurred in preceding years. All pre-1977 overissues established up to December 1978 have been recovered in full.

Paragraph 25—Health Contributions

The Minister has been informed by the Accounting Officer concerned that the following measures have been taken to improve the collection rate of health contributions:

(i) Under Section 12 (2) of the Health Contribution Act, 1979, the maximum penalty for non-payment of health contributions has been increased from £100 to £500,

(ii) the Department of Health has reminded Health Boards of the necessity to take all appropriate steps to ensure that the assessment and collection function is efficiently discharged and has drawn their attention to Section 12 of the Health Contributions Act, 1979, in regard to the penalties that courts may impose on defaulters,

(iii) the Department of Health has established a working party, representative of the Health Boards and the Department, to review the present system for the collection of health contributions by Health Boards. The Department considers that this should result in the establishment of a strengthened revised system and an improvement in the collection rate.

The detailed information asked for by the Committee about levels of collection and arrears of health contributions has been provided by the Department of Health and is being forwarded to the Committee.

PART II—PARTICULAR ACCOUNTS

Paragraph 49 does not appear to call for comment.

Paragraph 29—Superannuation and Retired Allowances

The drafting of statutory schemes covering the payment of contributory and ex-gratia pensions to the dependants of certain public servants (other than civil servants) is at an advanced stage and the relevant schemes will be made as soon as possible. The Committee will be informed when the schemes have been signed by the Ministers concerned.

Paragraph 30—Office of the Revenue Commissioners—Income Tax Outstanding

As regards tax under appeal or under inquiry the Minister is advised that less than 10% of the tax outstanding in this category relates to final assessments.

The principal reason for the increase in the tax “due for collection” category is the increase in the total amount of tax in charge viz. from £897.6 million at 31 May, 1976 to £1,171.8 million at 31 May, 1977. Expressed as a percentage of these amounts the tax due for collection on these dates (viz. £16 million and £28.5 million respectively) is 1.8% and 2.4% respectively. Regarding the tax outstanding in the “due for collection” category, it should be explained that, as indicated below, the sum of £28.5 million is not immediately collectible.

The Minister is satisfied that there is no undue delay in pursuing collection of tax which is free for collection and enforcement action is initiated where necessary. The performance of the enforcement agencies in clearing arrears reported to them is kept under review and any steps which are considered necessary to maintain a satisfactory rate of clearance are taken as quickly as possible. For example, in recent years assistants have been appointed in local tax districts who call on defaulters in an effort to secure payment thereby reducing significantly the volume of work referred to the County Registrars. Also, firms of solicitors were appointed to take proceedings for recovery of arrears in the District and Circuit Courts in the Dublin and Cork areas, thereby freeing the Revenue Solicitor to concentrate on cases requiring High Court proceedings.

In consequence of the Committee’s comments consideration will be given, in consultation with the Comptroller and Auditor General, to the possibility of presenting the statistics in such a way as to give a more accurate and informative picture.

Paragraph 31—Wealth Tax—Delay in Submitting Returns

The Minister is advised that there are some 2,370 cases still remaining that the Revenue Commissioners are aware of where the tax has not yet been formally assessed. These fall into two categories:

(i) Cases where completed returns have been received and are in the process of being dealt with. There were 170 such cases under scrutiny on 30 April, 1979.

(ii) Cases in which payments on account of tax have been made under Section 18 (5) of the Wealth Tax Act, 1975 and in which returns are awaited. On 30 April, 1979 about 2,200 returns remained outstanding. The payments on account amounted to £3,260,000, and there is no reason to believe that significant amounts are still recoverable.

All cases where tax or returns are outstanding are kept under constant review.

The amount outstanding on 31 March, 1979 (excluding any amount under (ii) above) in respect of assessed tax was £571,602.

Paragraph 32—Posts and Telegraphs—Cable Television Fees and Television Licence Defaulters

The Minister has been informed by the Department that all practicable steps are being taken to ensure that the provisions of the relevant regulations are complied with by all cable television licensees. Since May 1978 there has been a substantial improvement in the position generally, although the present Post Office Workers’ Union strike has made it more difficult for the Department to ensure compliance with the regulations. In the three cases where legal proceedings were being instituted the licensees paid the outstanding fees before the cases came to court.

On 31 December, 1978, seven of the twenty-one licensees were up-to-date with their quarterly payments while six were one quarter, four were two quarters and four were more than two quarters in arrears. Eight companies have submitted the annual statements of gross revenue which were due during 1978; one due on 30 September, one due on 31 October and nine due on 31 December have not yet been received. Two companies were not sufficiently long in operation to require submission of the annual statements in 1978.

It is a condition of their licence that cable television operators must supply the Minister for Posts and Telegraphs with the names and addresses of persons having television sets which are connected to their cable system. The information supplied by the licensees is used to assist in the detection of unlicensed television sets.

Paragraph 33—Local Government

The efforts to improve the financial control procedures of local authorities continue. Eight Finance Officer posts have now been approved. One of these posts has been filled and competitions have already been held for a further five of the posts. It is proposed to create posts of Finance Officer in other local authorities as suitable opportunities arise.

Paragraph 34—Local Government—Housing Subsidy Rent Arrears

Apart from one local authority, arrears of local authority housing rents have been collected except for small amounts which are equivalent to those traditionally written-off and consequently properly subsidisable in the period 1973 to 1976. In the case of the one local authority certain proposals for the recovery of the amount outstanding have now been made to the Department of Finance and are being considered.

Paragraph 35—Office of the Minister for Education—Higher Education Grants

The Minister has been informed by the Department of Education that the position of the Accounting Officer in this matter, as indicated in his evidence to the Committee, is that the decision by the Minister for Education on the action of the local authority concerned was taken in the exercise of his Ministerial authority. The Department has stated that it was, in effect, a decision that what the Council had done be accepted as being in accordance with the relevant Act, namely, the Local Authorities (Higher Education Grants) Act, 1968 and that there was, consequently, no question of an excess payment and no basis for seeking the sanction of the Minister for a write-off.

The Minister for Finance considers that, in view of the implications for control of public expenditure referred to by the Committee, further investigation of this matter is warranted.

Following notification to the Department of Finance of the Minister for Education’s decision in the matter, at the request of the Comptroller and Auditor General, the Department of Education was asked to furnish a list of the names and addresses of grantees approved by the local authority concerned in a typical year between 1970 and 1976. It was also suggested to the Department that all local authorities should in future be asked to distinguish as between “adjacent” and “non-adjacent” grantees when submitting annually lists of new awards. The Department agreed to take steps to enable identification of the separate categories, but added that the making of awards is, in the first instance, a matter for the local authorities and is subject to audit by the Auditors from the Department of the Environment, and that the Department of Education would not have the local knowledge required to determine whether any particular grant should be awarded at the “adjacent” or “non-adjacent” rate. The information concerning names and addresses has been received and the examination of the matter is continuing. The Minister will inform the Committee of his Department’s views in the matter when this examination is complete.

Paragraph 36—Secondary Education

The Minister has been informed by the Department of Education that shortcomings which came to light in the financial administration of some comprehensive and community schools have been corrected and that arrangements have been made to keep closer control henceforward. The Minister shares the concern of the Committee in relation to the monitoring arrangements for expenditure by these schools and agrees that these should be strengthened. The general question of installing an internal audit function in Departments is at present being examined by an Inter-Departmental Committee. The establishment of an internal audit unit in the Department of Education will be examined in the light of the report of the Committee which is expected to be available in the near future.

Paragraph 37—Residential Homes and Special Schools

A proposal seeking covering sanction of the Minister for Finance to pass unvouched expenditure of £647 as a charge against the Vote for Residential Homes and Special Schools was received recently and is under consideration.

The Minister notes that the Committee wishes its views in this matter to be brought to the notice of all Accounting Officers and he will take appropriate action in this regard.

Paragraph 38—Higher Education

The Minister has been informed by the Department of Education that the question of the defective external wall finish at the National College of Physical Education, Limerick is being pursued in accordance with Counsel’s advice. It is hoped to have the matter finalised before the end of the year. The question of pursuing a claim in relation to the squash courts is also being considered. The information in relation to variations requested by the Committee will be furnished as soon as possible.

Paragraph 39—Roinn na Gaeltachta

The Minister agrees that the general principle of awarding public works’ contracts on the basis of competitive tendering should, as far as practicable, be adhered to not only for projects which are fully funded by the Exchequer, but also for projects which are partially funded by the Exchequer. All Accounting Officers are being informed accordingly.

Paragraph 40—Public Works and Buildings

The Minister agrees that the resolution of stock control problems in the Furniture Division of the Office of Public Works lies primarily in the provision of adequate storage space and the recruitment of adequate staff.

The Minister has been informed by the Accounting Officer that alternative space is being sought to provide centralised accommodation including offices for all furniture activities, but that it may be difficult to resolve the problem in the short term because of other pressing accommodation needs. The Minister has been informed also that the recruitment of two additional Deputy Superintendents for the Furniture Division has been delayed by the postal strike; one of them will be assigned to Management of Stores and Transport with the specific task of introducing an efficient Stock Control System.

Paragraph 41—Public Works and Buildings

The Minister has been informed by the Accounting Officer that the Commissioners of Public Works now manage the Bourne Vincent Memorial Park solely as a National Park and that the cattle are maintained there both as a traditional feature of the Park and as a means of preserving the Kerry strain from extinction; they are not retained for commercial purposes. The Accounting Officer has also stated that, in fact, consideration is being given to a reduction in the size of the herd.

Paragraph 42—Defence

The decision to purchase armoured personnel carriers from a native source of supply had obvious national advantages. The Accounting Officer is satisfied that the matter was within the ambit of the Vote for Defence and the Minister for Finance would not have approved the expenditure involved if he had any reservations about it.

As regards other aspects, the Minister agrees generally with the Committee’s view that, in cases of expenditure on purchases involving product development, it is desirable that all matters affecting the Exchequer be provided for appropriately by formal contract arrangements. The question of financial return to the Exchequer would be for consideration by reference to the detailed circumstances of each particular case and also to general State policy in regard to research and development. Due regard will be paid to the Committee’s views. The specific attention of Accounting Officers is being directed to these matters.

Paragraph 43—Lands

The Minister has been assured by the Department of Agriculture that there is no question of the Retirement Scheme being misused as a means of getting a higher price for land than would be available if the holding were acquired under the Land Purchase Acts. A holding offered for sale under the Retirement Scheme would not normally be open to compulsory acquisition proceeding by the Land Commission. Even if it were to be acquired compulsorily it does not follow that the price obtainable should be lower. In such cases the Land Commission are obliged under statute to pay the full market price which, on appeal, can be determined by the Judicial Commissioner (a Judge of the High Court).

The main problem arising on the Retirement Scheme is the reallocation of holdings to development farmers. Considerable difficulties have arisen in matching acquisitions and resales. The Department of Agriculture is endeavouring to expedite the process. Following the current EEC review of the Retirement Directive, the terms on which land may be reallocated may be modified in order to facilitate greater land mobility.

The Minister is most anxious to ensure that no delay arises in the reallocation of land acquired under the Retirement Scheme and he intends to pursue this matter in consultation with the Minister for Agriculture to ensure that the amount of land on hands at any one time is kept to a minimum.

The Minister does not accept the suggestion that there is no Departmental control over expenditure by the Land Commissioners on the purchase of land. It is true that the Commissioners have reserved functions in relation to the acquisition and resale of any particular holding and the prices to be fixed but, insofar as their programme as a whole is concerned, they have to operate within normal budgetary constraints. The amount available for cash purchases depends on the annual Estimates allocation for this purpose in the Vote for Lands. If payment is made through the medium of land bonds as happens in the case of compulsory acquisition, the bonds are created by order made by the Minister for Finance.

Paragraph 44—Health

The Minister has been informed by the Accounting Officer that the arrangements agreed between the Pharmaceutical and Allied Industries Association and the Department of Health for the supply of drugs and medicines to the health services covered the supply of drugs and medicines both for the hospital service and the general medical service. Because of the general nature of the agreed arrangements the Department of Health is satisfied that the question of adjusting the rebate amount on the GMS prescriptions could not be dealt with in isolation but would have to form part of a total re-examination of the arrangements as a whole. The Department is satisfied that, because of the retention of the existing rebate on GMS prescriptions and original starting points for varied discount rates on hospital orders provided for in the agreed arrangements, the financial advantage, on balance, lies with the Exchequer. Having regard, however, to the views expressed by the Committee about the arrangements in question, the Department of Health is arranging to obtain the advice of outside consultants in the matter generally with particular reference to the level of rebates and discounts provided for under the existing arrangements for the supply of drugs and medicines for the health services. The terms of reference for the assignment have been drawn up and submissions have been invited from a number of consultants. It is expected that an appointment will be made in the near future.

Paragraph 45—Health

The Minister shares the Committee’s concern at the lack of monitoring of the arrangements under which doctors in certain circumstances are entitled to dispense drugs and medicines under the General Medical Services Scheme.

He has been assured by the Accounting Officer that the Department of Health accepts that there is an urgent need for all Health Boards to have fulltime Pharmacists (“Community” Pharmacists) on their staff to supervise these arrangements. Health Boards have experienced difficulty in recruiting “Community” Pharmacists; a competition was held in November, 1978, but no suitable candidate applied. However, the salary for the grade is currently under negotiation and when this is settled a further competition will be held to recruit pharmacists for those Health Boards which have not been able to recruit them so far.

Paragraph 46—Social Welfare

The Minister understands that the security arrangements which were brought into operation after the theft of the cheques in January 1976 have since been fully and constantly in operation. Four persons were charged with offences in connection with this matter. The person who stole the cheques, a temporary cleaner in the Department, was convicted of larceny, forgery and obtaining and was given a two-year suspended sentence; two other persons who were convicted of forgery and obtaining were fined and the case against the fourth person was not proceeded with because of insufficient evidence. The temporary cleaner has been dismissed.

Paragraph 47—Social Welfare

The Minister has been informed that the cross checks made in relation to disability benefit claims which had fallen into disuse have been reintroduced. The Minister fully agrees with the Committee that prescribed control procedures should be observed in all areas of the Department. In this regard he has been informed that arrangements have been made to carry out a survey of the Department’s control procedures in other areas as requested by the Committee, the results of which will be communicated to the Committee as soon as possible.

Paragraph 48—Social Welfare

The Minister has been informed by the Department of Social Welfare that a number of important security improvements relating to the handling of children’s allowance books have been introduced during the past two years. These improvements have involved more regular checking and recording of books at all stages of operation between removal from stock and issue to beneficiaries. Additional precautions have also been taken in relation to destruction of discarded orders during renewal.

With regard to the Committee’s request that the controls exercised over the handling of allowance orders should be the same as that involving cash, the Minister understands from the Department of Social Welfare that the losses, which have come to light in the Department arising from the fraudulent encashment of children’s allowance orders, amount to only £6,000 whereas full implementation of the Committee’s request could involve significant extra staff and other costs. A preliminary examination of one Branch in the Department of Social Welfare pointed to a possible increase of 40 supervisory staff if the controls suggested by the Committee were to be implemented. The Minister has, however, been informed by the Department of Social Welfare that a full examination of the implications of the Committee’s request is to be carried out, the results of which will be communicated to the Committee as soon as possible.

The Minister is assured by the Department of Social Welfare that strict security measures are being taken in other Branches of the Department involved in the control of pension or allowance orders and that every opportunity is taken to improve security.

Paragraph 50—Overtime

A major responsibility of the Department of the Public Service is the identification, through the annual budgetary process, of the appropriate amount of moneys to be provided in respect of the cost of non-industrial civil service staff required for the discharge of Government programmes.

The main element in this cost is salary expenditure which, in turn, is influenced by factors such as staff numbers. Since the middle of July 1977, there has been a considerable expansion of the non-industrial civil service in line with the Government’s employment policies. Two major job-creation programmes have been mounted in this area. Under the 1977/78 programme, just over 4,000 additional posts were created against an original target of 3,284. The 1979 programme envisages the creation of approximately 3,200 additional posts.

The total number of new posts under these programmes thus represents an increase of nearly 15 per cent in serving personnel (48,670) at 1 January, 1977. The Department of the Public Service considers generally that this increase, which will make a major contribution to the achievement of the Government’s public service job targets, provides adequate staff resources for the effective implementation of departmental services.

Annual budgetary proposals of Departments for overtime expenditure in the non-industrial civil service are examined critically by the Department of the Public Service. The general aim is to curtail excessive expenditure and to ensure, as far as possible, that the final budgetary overtime allocations in respect of overtime are kept to the lowest possible level consistent with effective service. An important feature of this strategy is the substitution, where feasible, of new posts for overtime in accordance with the twin objectives of reducing the incidence of overtime and of generating additional employment.

The Department of the Public Service has also undertaken specific initiatives aimed at creating additional employment through a reduction in overtime. In 1977, it asked a number of selected Departments, with large overtime allocations, to indicate the possibilities of initiating action on these lines. This was followed up by a general enquiry of all Departments on this aspect as part of the implementation of worksharing arrangements generally. In implementing the two job-creation programmes in the non-industrial civil service, Departments have been strongly urged to make every effort to reduce overtime and to substitute new jobs wherever possible.

As the Committee notes, there may be circumstances which can inhibit, in some cases, the development of an effective alternative to overtime. The general survey of Departments indicated that, in their opinion, there were instances where overtime was considered the most economic option to cope with matters such as peaks in workloads, short-term staff absences, and the maintenance of specialist expertise in particular areas. Reference was also made to the desirability, as indicated in paragraph 6.8 of the Government’s Green Paper “Development for Full Employment”, of obtaining the general acceptance of those affected to the introduction of worksharing arrangements. This point is particularly relevant in the case of Departments with significant overtime expenditure, such as the Department of Posts and Telegraphs, whose 1979 overtime allocation accounts for about two-thirds of 1979 overtime allocations in the non-industrial civil service as a whole.

The Department of the Public Service will continue to press ahead with its efforts to curtail overtime in the non-industrial civil service. As indicated, however, the reasons for overtime working are often complex and a simple solution to this is not always possible. In taking further action in this area the impact on new jobs will be a critical consideration but the other factors outlined above will also need to be fully assessed within the overall framework of providing an adequate service to the public and of keeping the cost of the non-industrial civil service to a minimum in line with the Government’s policy of avoiding excessive public expenditure.

Paragraph 51—General

There is a recurning problem in filling vacancies for Assistant Solicitor in the Office of the Chief State Solicitor. Various measures have been taken to improve the situation. The Chief State Solicitor is authorised to offer immediate employment in a temporary capacity to persons who come to notice as being available for employment. Such persons must, of course, compete in due course at a Civil Service Commission competition if they wish to be employed in a permanent capacity. Depending on age and experience, a new recruit, whether employed in a permanent or temporary capacity, may enter at up to the maximum of the scale for the Assistant Solicitor grade.

In recent years, with the agreement of the Incorporated Law Society, the Chief State Solicitor has engaged apprentice solicitors who were selected from the sub-professional staff in his office. The first two apprentices qualified as solicitors at end-1978 and are now working as Assistant Solicitors in the office. Arrengements were recently made to increase the number of apprentices to three and these are now being selected.

The staffing position in the Office of the Chief State Solicitor has improved in recent months and there is now a full complement of solicitors in the office. A competition will be held shortly to give those serving in a temporary capacity an opportunity to compete for permanent appointment.

In 1976, the Valuation Office was in an expansionary situation. As compared with the preceding year, six new posts of Valuer had been created. Eight new posts of District Valuer—which is a promotion grade—had been created in earlier years and these were filled as the need arose to meet the work requirements. It is understood that the impact of Clerical Assistant vacancies was slight in the context of the overall saving.

Vacancies for Valuers and Draughtsmen are filled by competition run by the Civil Service Commission. These competitions are held regularly but the numbers of persons willing to accept the job are not always sufficient to ensure that no post will remain unfilled throughout the year. At present the staffing position is considered satisfactory having regard to the decrease in the workload of the office following the derating of private dwellings.

Any additional posts required to cope with work in the Department of Social Welfare and the Office of the Revenue Commissioners referred to by the Committee have already been sanctioned.

The difficulties experienced by the Department of Social Welfare in relation to the recovery of overpayments are connected with the procedures for reporting and recording of overpayments. These are essentially clerical procedures at present. Computerisation of the procedures should improve the regularity of reporting. The computer system amendments required have been discussed with the Department of Social Welfare and are under development. Progress will be reported to the Committee of Public Accounts.

Generally, as regards staffing since mid-1977, the need for new posts has been examined in each Department and Office. The Department of the Public Service is satisfied that the additional staff required by Departments, including staff to operate their financial systems, have now been provided. That Department will ensure that any staff which may be needed to meet future developments in financial administration will also be made available.

The Office of Public Works has been asked to examine, as a matter of urgency, the accommodation problems referred to by the Committee. The Committee will be informed of the outcome of this examination.

Paragraph 52—Possible Overlapping of some Activities between Departments and other State Agencies

The Minister is advised by the Accounting Officer for the Vote for Foreign Affairs that his Department is very conscious of the necessity to co-ordinate its activities abroad with those of other State agencies and that in the light of the comments made by the Committee he will ensure that as far as his Department is concerned every effort will be made to improve this co-ordination in areas where that seems possible.

With regard to the Committee’s specific reference to over-lapping between certain information functions of the Department of Foreign Affairs (Subhead F of the Vote) and those of other State agencies the Minister has been informed by the Accounting Officer that “promotional” information work is only a part, though an important part, of the information activities of the Department. Much of the information effort of the Department and its Missions abroad is directed at influencing public opinion abroad on policy questions relating to Northern Ireland and Irish interests in the European Communities. What information work concerning Northern Ireland and the European Communities have in common with each other, and do not share with “promotional” information work, is that they relate to the substance of Government policies as these policies evolve in diplomatic interaction with other Governments. This kind of diplomatic information work does not give rise to any questions of overlapping with semi-State bodies.

As regards “promotional” information the Accounting Officer is satisfied that the Department of Foreign Affairs complements the work of the various semi-State bodies in their own areas of responsibility and that the risk of overlapping is minimal. Expenditure is mainly incurred by the Department in the broad areas of press, films, publications and general dissemination of information.

There is close co-operation with bodies such as the IDA, CTT and Bord Fáilte both in harmonising information objectives and in concentrating where there will be a maximum cumulative benefit for Ireland, taking into account the particular patterns of effort and expenditure by the different State agencies. The formal vehicle for the Department’s liaison with the State bodies in the information field is the Publicity Co-ordination Committee, the members of which represent Department of Foreign Affairs, IDA, CTT, Aer Lingus, Bord Fáilte, B & I Line, Shannon Free Airport Development Company and RTE. This Committee meets regularly in Dublin. There are parallel committees in oities abroad through which Irish Embassies or Consulates and the local representatives of State agencies co-ordinate their promotional information activities. The Department’s own publications are designed to meet a need for information material as determined by the range of requests for information about Ireland which Missions and the Department receive each day. In responding to such requests, full use is made of publications produced by other Government Departments, State bodies and the private sector, expenditure being incurred only on the production of material not otherwise available where it is clear that such material is needed.

With regard to the reference to Gaeltarra Éireann, the Minister understands that the office in Germany is not a Gaeltarra office in the promotional sense but a subsidiary company set up as a trading agency to sell Irish goods and services—mainly from industries owned by Gaeltarra.

The Minister is advised that Roinn na Gaeltachta is aware of the need to ensure that there is no duplication of Exchequer financial support for the bodies financed from Ciste na Gaeilge particularly since the establishment of Bord na Gaeilge. The Bord has been asked to introduce a standing arrangement whereby details are sent to Roinn na Gaeltachta beforehand if the Bord proposes to assist any body which is receiving State assistance from another source for the same purpose.

As regards agricultural research there is close liaison between the Department of Agriculture and An Foras Talúntais. The question of transferring certain additional research activities to An Foras is being pursued.

On the general question of possible overlapping of some activities between Departments and other State agencies, the Minister is arranging to bring the Committee’s views to the attention of Accounting Officers with a view to taking appropriate steps where necessary.