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1. Departmental expenditure (other than Consolidated Fund charges under Statute) is met from two main sources, (1) supply grants, (2) receipts appropriated in aid. Both supply grants and appropriatious in aid are authorised by Parliament each year, but circumstances tend to concentrate attention mainly on supply grants; that is to say, on the net estimates of the year. In order to measure the actual total expenditure of Public Departments, the more significant figures are the gross estimates, i.e.. the total of supply grants and appropriations in aid combined, as these figures represent the total cash sums placed by Parliament at the disposal of Departments." A certain amount of duplication is involved by interdepartmental payments, principally for the cost of production by the Ordnance Factories for the Fighting Departments, and payments to Army and Air Votes from the Middle East Vote.
2. Table I gives, under certain main heads, the figures of gross expenditure for the financial years 1913-14 and 1915-16 to
3. Table II compares the net provision in the original pre-war estimates for the financial year 1914-15 for Civil Services with the provision made under the same heads in the Estimates for 1923-24.
4. Table III gives particulars of the total personnel of the Army, Navy, and Air Force, and of the staffs (other than industrial) employed in Government Departments before the war, at the date of the armistice, and at various more recent dates.
*The gross estimates for Supply Services for 1923-24 shown in Table I amount to £495,065,000. The expenditure will be met by supply grants of £436,146,000 and by receipts of £58,919,000 appropriated in aid, as follows:
5. It should be observed that provision made for Irish Services up to 1921-2 disappears after that year, except as regards the following classes of expenditure:
(i) Reserved Services in Northern Ireland, including the cost of
administering the Post Office, Income Tax, Customs and Excise, etc., which are borne in the first place by the Imperial Exchequer, the total cost being recoverable by deduction from the Northern Ireland share of reserved taxes.
(ii) Agency Services performed under Section 63 of the Government of Ireland Act, 1920, for the Government of Northern Ireland, the cost being repaid and appropriated in aid of the Votes concerned.
(iii) Imperial Services both in Northern Ireland and the Irish Free State, notably War Pensions.
6. In order to afford a fairer comparison of the present and prewar cost of services which existed before the war, the total provision in 1914-5 for transferred Irish services has been shown as a separate item in Table II. It is not possible to give separate figures for Ireland up to 1921-2 in Table I. The gross expenditure figures for 1922-3 for the Customs and Inland Revenue and Post Office in that Table include £510,000 and £2,686,396 respectively for Irish transferred services, the full cost of which was to be recovered from the Irish Governments and appropriated in aid of the Votes.
3 May, 1923.
ACTUAL GROSS EXPENDITURE in 1913-14 and each of the Years 1915-16 to 1921-22 (See Memorandum on page 2.)
Issues from the Consolidated Fund to the Road Improvement Fund were suspended early in 1915 by the Finance (No. 2) Act, 1915, s. 49, but a grant of £8,250,000 was voted in 1919-20. See Note 1.
+ Expenditure from the Ordnance Factories Vote is included under Munitions for the years 1915-16 to 1919-20 inclusive and under Army for other years.
Road Improvement Grant.
Welsh Church Grant, £1,000,000; German Coal Advances, £5,499,620.
Corn Guarantees, &c., £20,845,374; Coal Subvention, £7,048,630; Purchase of imported coal, £6,728,197: Ireland Grant, £1,130,000.
Compensation for Damage by Enemy Action, £4,000,000; Ireland (Compensation, &c.), £6,520,000. Compensation for Damage by Enemy Action £2,600,000; Ireland (Compensation, &c.) £5,525,000; Payments to Administrators of ex-Enemy Property £350,000.
inclusive, and ESTIMATED GROSS EXPENDITURE for the Years 1922-23 and 1923-24.
The total for Supply Services includes Supplementary Estimates. The actual expenditure was less than the total estimates by approximately £55.000,000, but final figures are not yet available. Adjustments have been made between the heads of expenditure in accordance with the comparison shown in the detailed Estimate or 1922-23.
See Note on page 2.
Excluding services included in the item Grants for Training, Education and Re-settlement of Ex-service Officers and Men.
NET EXPENDiture under THE HEAD "CIVIL SERVICES" AS SHOWN IN THE PRE-WAR ESTIMATES, 1914-15, COMPARED WITH ESTIMATES, 1923-24. NOTE.-The approximate total amount included in 1914-15 Estimates for transferred Irish services is shown as a separate item and the Estimate figures for the various services have been adjusted to exclude the portion attributable to Ireland. (See Memorandum on page 3.)