66

from (or in some years to) the so-called Supplies Suspense Account." The nature of this account is as follows :—

Under the ordinary Parliamentary procedure a surplus on a Vote Account is surrendered to the Exchequer, and a deficit requires a further Vote of Parliament. The normal surplus or deficit on the Ordnance Factories Vote Account is, however, of a special character, arising either out of the method of financing capital expenditure from the depreciation charges included in the payments made by customers for goods and services (see above), or out of temporary cash displacements of the year, e.g., wages earned in one year but paid in the next. The ordinary Parliamentary procedure is inapplicable to such surpluses and deficits, and the difference arising each year between the fluctuating outgoings (i.e., expenditure on new buildings and machinery) and the steadier incomings (i.e., depreciation charges) is accordingly carried to or from the Supplies Suspense Account, which thus operates as a reservoir of the funds required for financing capital services. No transfer from the Supplies Suspense Account for such capital purposes may be spent, however, without the previous authority of Parliament as signified upon the Ordnance Factories Estimate of the year. Any transfer from the Supplies Suspense Account is shown as an Appropriation in Aid on page 9, and the amount of that transfer is arrived at as shown in the estimate of Incomings and Outgoings in respect of Capital, &c., on page 2.

The maximum amount which may be held in the Supplies Suspense Account is authorised by the Treasury, and is at present 250,000l. any excess beyond that maximum is surrendered to the Exchequer.

Subhead A. (Establishments.) Subhead B. (Wages and Police.) The total numbers employed at the beginning of April 1926

Subhead E. (New Works carried out by Contract.)

The increase of 22,2001. on this Subhead is due to provision for a new storehouse at a total cost of 78,7001. (see Statement of Works Services, page 10). A start was made last year, but the bulk of the expenditure will fall in this year.

Subhead H. (Appropriations in Aid.)

The amounts shown against "Production" for the several customers of the Factories include (a) prices paid for goods or services, and (b) in the case of the Navy, the Army, and the Air Force, the direct contributions made by them towards upkeep of reserve capacity. (See note above on assessment of cost prices.)

III.-DETAILS of the foregoing.

A. ESTABLISHMENTS.

The rates of pay of civilians, except where otherwise stated, are exclusive of Civil Service Bonus (see Appendix), which is, however, included in the sums provided.

ances at Army rates)

3,562

3,685

1,000

1,000

976

976

2

2 Inspectors, Danger Buildings (one 17. 68. 6d. per diem; (f)
one 188. per diem; allowances at Army rates)

342

Managers (400l.-500l., then 500l.-501. biennially to 650l.)(b)

5

Assistant Managers

2

Surveyors

(3501.-157.-500l.)(c)

(4007.-201.-5001.; 3001.-201.

(d) The present Deputy Superintendent (21. 0s. 2d. per diem and allowances at Army rates) retires 1.7.26 and provision is made for his successor as from

1.4.26

(e) Transferred to Air Ministry on 1st April 1926.

(f) The present senior inspector draws the regimental pay of his rank, 17. 158. Od.

per diem as a personal rate.

* Figures re-arranged to include bonus.

o (16)26120(23598) Wt 27288-PP 502 875 7/26 E & S (Item 10) P. 26/502

A 3

(a) Inclusive rate.

(b) With Government quarters.

(c) One with Government quarters.

(d) One of these Principal Clerks receives an allowance of 50l. per annum

for acting in the absence of the Civil Assistant.

(e) For future entrants increments will be 157. per annum.

(f) Two managers shewn under Enfield in 1925-6 are now shown under joint staff.

(g) The subordinate clerical establishment is included under Subhead B. * Figures re-arranged to include bonus.

Superannuation Allowances to factory employees
Payments to Metropolitan Police in respect of Superannuation

24,862 24,325

Allowances

14,000 13,950

Gratuities to Established Officers under the Superannuation
Act, 1859

Additional Allowances under the Superannuation Acts, 1909 and
1914

Gratuities under the Superannuation Acts, 1909 and 1914,
payable in case of death

4. COMPASSIONATE GRATUITIES.

Gratuities under the Superannuation Act, 1887, to unestablished
Officers whose services are dispensed with on the ground of
age, infirmity or reduction of staff.

5. INJURY GRANTS.

Payments under the Workmen's Compensation Acts, 1906 and
1923, and Schemes framed thereunder

Payments under the Injury Warrant framed under the Super-
annuation Act, 1887

TOTAL NON-EFFECTIVE CHARGES