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CLASS I. continued.
VOTE 14.-PUBLIC WORKS AND BUILDINGS, IRELAND-continued.
4. The Treasury in their Minute of 11th December 1905, expressed the opinion that, so Estimate. far as circumstances permit, information should be given to Parliament not only of the No details. total estimated cost of each separate work but also of the amount to be expended on it in the year of Estimate. It will be observed that, although in the Estimates, 1905-6, provision was made for "Navy, Coast Guard, etc." and for "Postal and Telegraph Buildings" in the aggregate only, the "Statement of New Works" appended to the Account shows both the total estimated cost and the provision for the year for each work separately, so that comparison between the estimated and actual expenditure on each particular work is now possible.
5. In the course of my examination it was noticed that under the present system of Deductions Contracts for new works on Postal and Telegraph Buildings in Ireland, it is frequently for items the practice to include the supply of furniture in the contract for the building. Contracts. Specifications are drawn up by the Board's Architect in charge of the work, giving details of the various items of work and articles of furniture to be contracted for and showing against certain items the amount allowed as prime cost, to which in framing his Estimate the contractor adds a further sum to cover the cost of carriage etc., and his profit.
Further it was found that, owing to differences in the wording of the specifications by the Architects, a diversity of practice exists as regards the deduction to be made in respect of such items subsequently withdrawn from the contract. In some cases the contractor deducts the gross cost including his estimated profit, etc., whilst in others the prime cost only is deducted-thus leaving the contractor a margin of profit on articles which he does not supply or on work which he was not called upon to perform.
In reply to a query that I raised I have been informed that the whole question as to securing uniformity of practice in the several Districts as regards prime cost items and of excluding movable furniture from the Bills of Quantities is at present under consideration.
6. The Amount to be Surrendered is, as shown by the Account, 440l. 178. 3d.
Grant (Gross) -
£. s. d.
220,301 6 7
Estimated Appropriations in Aid not realised
Net Amount to be Surrendered
John A. Kempe,
Comptroller and Auditor General.
ACCOUNT of the Sun Expended, compared with the Sum Granted, for Payments under the TRAMWAYS AND PUBLIC COMPANIES (IRELAND) ACT, 1883, the LIGHT RAILWAYS (IRELAND) ACTS, 1889 and 1893, the TRAMWAYS (IRELAND) ACT, 1895, the RAILWAYS (IRELAND) ACT, 1896, and the MARINE WORKS (IRELAND) ACT, 1902, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.
EXPLANATION of the Causes of Variation between Expenditure and Grant.
(a.) Contributions for five half-years became payable in the year. The delay in making the claims was. due to legal proceedings not connected with the Board of Works. (b.) Contributions for three half-years were paid in the year. (c.) Claims fell short of anticipated requirements.
The Surplus of 1,740l. 11s. 2d., shown on Account of the Vote "Railways, Ireland, Class I., Vote 15," for the year ended 31st March 1905, has been surrendered.
Office of Public Works, Dublin,)
30 November 1906.
I certify that this Account has been examined under my directions, and is correct.
C. H. Archibald.
John A. Kempe,
Comptroller and Auditor General.
REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.
1. Under Sub-Heads B. and C. provision is made for the Annuities required to Sub-Heads repay to the National Debt Commissioners Advances to the amount of 115,8331. B. and C. and 459,000l. respectively.
2. The Net Surplus to be Surrendered is, as shown by the Account, 1177. 128. 1d. Surplus.
ACCOUNT UNDER LIGHT RAILWAYS (IRELAND) Act, 1889.
3. A Statement (A) is appended, which has been prepared by the Board of Works, Light Ireland, in accordance with the provisions of the Light Railways (Ireland) Act, 1889 Railways. (52 & 53 Vict. c. 66, s. 8), showing the moneys issued to and expended by the Board on account of Light Railways, &c., in Ireland, under various Acts, to 31st March 1906.
ACCOUNT UNDER RAILWAYS (IRELAND) ACT, 1896, AND MARINE WORKS (IRELAND)
4. A Statement (B) is also appended, which has been prepared by the Board of Works Railways Ireland, showing the moneys issued to and expended by the Board under the provisions (Ireland) Act, 1896, of the Railways (Ireland) Act, 1896 (59 & 60 Vict. c. 34), and the Marine Works (Ireland) and Marine Act, 1902 (2 Edwd. 7, c. 24), to 31st March 1906.
The receipts include 489,000l., advanced by the National Debt Commissioners under (Ireland) the terms of secs. 4 and 9 of these Acts respectively, and 11,6697. 88. 4d., derived from Act, 1902. Coach and Steamer revenue, while the expenditure is returned as 504,833 68. 10d.
The balance of the total advances of 600,000l., authorised by these Acts, which remains available to be borrowed from the National Debt Commissioners, is 111,000l., but against this must be set the sum of 2,006l. 178. 7d., specified in the footnote (**) to Appendix B (2) (page 159). This additional sum, for costs and expenses, has been charged by direction of the Treasury against the Voted Services therein named, and is to be taken in diminution of the funds which may be expended under the Acts.
5. In paragraph 5 of my Report on this Account for last year it was stated Marine that, out of the sum of 320l. 118. 4d., Preliminary Expenses, charged against the Marine Works. Works Act Account in 1902-3 in anticipation of the Certificate required by the Act, there remained a balance of 164l. 14s. 2d. in connection with six works in respect of which no Certificate had then been granted. This balance remains charged to the Account, as the schemes for these works are still under the consideration of the Government.
John A. Kempe,
CLASS I continued
VOTE 15.-RAILWAYS, IRELAND-continued.
STATEMENT (A) referred to in the foregoing REPORT.
LIGHT RAILWAYS, &c., IRELAND.
STATEMENT of money issued to and expended by the Board of Works, Ireland, under 46 & 47 Vict. c. 43: 52 & 53 Vict. c. 66; 53 & 54 Vict. c. 52; 54 Vict. c. 2; 54 & 55 Vict. c. 24; 56 & 57 Vict. c. 50; 58 & 59 Vict. c. 20, and 63 & 64 Vict. c. 36, and of the purposes for which it was expended and the mode in which it was provided, for the period ended 31st March 1906.
PART I. (46 & 47 Vict. c. 43.)
Repayments to County Councils out of Money provided by Parliament in respect of Guarantees, in the Year ended 31st March 1906.