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SIN KING

ACCOUNT of the COMMISSIONERS for the REDUCTION of the NATIONAL

the Old and New SINKING Funds, in the Financial Year ended : Section 7 of the Act 38 & 39 Vict. c. 45.

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TIL DEBT, showing the Amount Received from the Exchequer in respect of
I r end 31 March, 1923 ; also, of the Particular Application thereof; pursuant to

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BALANCE SHEETS

1921-1922.

Accounts and Balance Sheets of Trading or

Commercial Services conducted by Government Departments during the Period ended 31 March, 1922, including Accounts from the Commencement of Operations for certain Services undertaken during the War; together with the Report of the Comptroller and Auditor General thereon.

(Presented pursuant to Act 11 & 12 Geo. 5, c. 52, s. 5.)

Ordered, by the House of Commons, to be Printed,

21 June, 1923.

LONDON :
PRINTED & PUBLISHED BY HIS MAJESTY'S STATIONERY OFFICE
To be purchased through any Bookseller or directly from H.M. STATIONERY OFFIOÐ
at the following addresses: Imperial House, Kingsway, London, W.C.2, and

28 Abingdon Street, London, S.W.1; York Street, Manchester;
1 St. Andrew's Crescent, Cardiff; or 120 George Street, Edinburgh.

1923

Price 6s. Od. net.

REPORT of the COMPTROLLER AND AUDITOR

GENERAL upon the ACCOUNTS of the INCOME and EXPENDITURE of certain MANUFACTURING, TRADING, and COMMERCIAL SERVICES for the year ended 31 March, 1922 ; prepared and submitted for the information of the House of Commons in pursuance of the 5th Section of the Act, 11 & 12 Geo. 5, c. 52.

SCOPE OF THE ACCOUNTS. 1. The general scheme of presentation adopted in last year's volume of Trading Accounts and Balance Sheets has been continued in the present volume. The accounts are, in the main, preceded by explanatory notes prepared by the respective administering Departments, and those relating to services controlled by the same Department are grouped together.

As a rule, the Trading Accounts for normal services are in respect of the year 1921-22, whereas those for services undertaken during the war, for war materials, food supplies, &c., cover the whole period from the beginning of operations to 31 March, 1922.

ACCOUNTS NOT INCLUDED IN THIS VOLUME. 2. Of the accounts referred to in paragraph 2 of last year's Report as being not then available, a number have since been received, and are included in this volume. Certain accounts for other services either terminated before, or still continuing on, 31 March, 1922, may be included in next year's volume as may be directed by the Treasury, with whom rests the determination of the accounts to be rendered under Section 5 of the Exchequer and Audit Departments Act, 1921.

3. As in previous years, sundry manufacturing and commercial accounts have been presented to Parliament as separate papers or appended to Appropriation Accounts and are therefore not included in this volume. The principal of these are :

Roval Ordnance Factories and National Factories Accounts

(H.C. 43/1923). Royal Army Clothing Factory Account, on pages 89 and 90

of Army Appropriation Account (H.C. 32/1923).
Royal Aircraft Establishment, Farnborough, and Royal

Airship Works, Cardington, Accounts, on pages 70-91 of
Air Services Appropriation Account (H.C. 31/1923).

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