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CLASS III.-continued.

VOTE 19.

ROYAL IRISH CONSTABULARY.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. EXPENDITURE in excess of the Estimate has taken place under Sub-Heads Excess. A., C., L., P., Q., and S.

2. A Special Sub-Head has been introduced into the Account, with Treasury sanction, Special for the purpose of recording a charge of 10l. 5s. 10d. to recoup an Officer for public Sub-Head. money stolen from his Office in barrack.

3. The Amount to be Surrendered is, as shown by the Account, 3,737l. 128. 7d.

Grant (Gross)

Surplus.

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Expenditure (Gross)

Add,

STORE ACCOUNTS.

4. A limited test was applied to the Store Accounts with satisfactory results.

John A. Kempe,
Comptroller and Auditor General.

Test Audit.

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ACCOUNT of the Sum Expended, compared with the Sum Granted, to defray the Expenses of the GENERAL PRISONS BOARD in IRELAND, and of the Establishments under their control, the Registration of Habitual Criminals, and the Maintenance of Criminal Lunatics confined in District Lunatic Asylums in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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CLASS III.-continued.

VOTE 20.-PRISONS, IRELAND-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A. Variation due to sanctioned changes in the Office Staff in the year.

B.

C.j

-Savings incidental to Estimate and variable nature of Expenditure.

D.-Savings due to reduction of staff consequent on the closing of one Prison and one Bridewell during the year, and to vacancies and changes on the staffs of the Prisons generally.

E. More officers became entitled to lodging allowances than was anticipated when the Estimate was framed.

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O.-Savings due to economies effected in the consumption of coal and gas at Mountjoy Prison, and to the price of coal at the Prisons generally being lower than anticipated.

P.-Cessation of a rent on expiration of a lease.

Q.-Detailed explanation appended.

R.-Estimated as closely as possible.

S.-No Expenditure incurred under this Sub-Head.

T.-Variable nature of Expenditure.

U.-Expenditure regulated by amount of fines levied on Prison Officers.

V.-No variation.

W. The claims of Asylum Authorities for maintenance of lunatic soldiers and sailors under the Lunacy (Ireland) Act, 1901, for the years 1902-3, 1903-4, and 1904-5, which were provided for under this Sub-Head for 1905-6, amounted to less than was anticipated.

X.-Estimated as closely as possible.

The excess of Receipts over Payments (3,2561. 12s. 7d.) Manufacturing Department, 1905-6, is accounted for as follows:

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The Expenditure in excess of the Estimate under Sub-Heads E. and N. has been authorised by the Treasury per Letter No. 6151, dated 20th March, 1906.

Gratuities on Marriage paid with the sanction of the Treasury to the undermentioned female Prison Officers have been charged to Sub-head D of the Prisons, Ireland, Vote 1905-1906.

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A Return of Extra Remuneration exceeding £25 in the aggregate received by Prison Officers from Public Funds in the year 1905-1906, in addition to their fixed salaries is appended.

CLASS III.-continued.

VOTE 20.-PRISONS, IRELAND-continued.

EXTRA REMUNERATION.

RETURN of Prison Officers who have received Pensions or other Government Money, in addition to the fixed Salaries and Emoluments of their Offices provided for in the Estimate for Prisons, Ireland, 1905-1906, where the amount of such extra Remuneration exceeded 251. in the aggregate, during the Year ended 31st March 1906.

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CLASS III continued.

VOTE 20.-PRISONS, IRELAND-continued.

The fines inflicted on Prison Officers and deducted from their Salaries in the year ended 31st March 1096 amounted to 421. 38. 7d.

The Surplus of 5,891l. 16s. 1d., shown on the Account of the Vote "Prisons, Ireland," for the year ended 31st March 1905, has been surrendered.

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Examined,

H. J. Bidwell.

J. S. Gibbons,
Chairman and Accounting Officer.

I certify that this Account has been examined under my directions, and is correct.

John A. Kempe,

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Comptroller and Auditor General.

SUB-HEAD Q. "NEW BUILDINGS and ALTERATIONS VOTE 1905-1906.

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