123456 ABSTRACT STATEMENT showing the Appropriation of Grants, &c., for the Year ended 31st March, 1924-continued. TOTAL ... 104,158,179 0 0 1,261,283 0 0 102,896,896 0 0 102,396,791 2 2 2,022,498 17 100,374,293 0 7 2,522,602 19 § Excess expenditure of £94.715 38, was incurred on a Grant-in, Aid Subhead of the Vote " Ex-Service Men (Ireland) Grant," but in view of special circumstances the Committee of Public Accounts decided that an Excess Vote was not required. (See H.C. 48 of 1924-25.) APPENDIX No. 2. PAPER handed in by Mr. F. Phillips, on 23rd February, 1926. F. 9119. TREASURY MINUTE, dated 1st January, 1926, on the Second Report of the Committee of Public Accounts, 1925. MY LORDS read the Second Report of the Committee of Public Accounts containing the observations of the Committee on Appropriation Accounts for the financial year 1923/24. Paragraphs 1 to 5. Comparison of Expenditure with Estimates. In Treasury Circular (F1947/06) of 27th June, 1924, My Lords drew the attention of Departments to the extent to which the final results of expenditure on Supply Services during the last three financial years had varied from the estimates laid before Parliament and pressed for a return to pre-war accuracy in the Estimates. The matter has since been kept continuously under review and the figures laid before the Committee show that rapid progress, which My Lords believe to be still continuing, has been made towards a higher standard of accuracy. Their Lordships agree with the Committee that the practice of making overhead abatements from estimates as an allowance for contingent savings, has been justified by the results achieved, and it is Their intention to develop this practice wherever possible. As regards the special case of the Works Votes, it is clear that the necessities of Parliamentary control are better served by a division of expenditure among several Votes, though this fact undoubtedly makes it much more difficult to avoid proportionately larger surrenders in this case. My Lords concur in the view of the Committee that it is not desirable further to amalgamate Works Votes. Paragraphs 6 and 7. Accounting Officers. Since the broad statement of policy was made in 1920 that My Lords would generally desire that the Permanent Heads of Departments should themselves be Accounting Officers, wider experience has been gained of the system as applied in many Departments, and They are glad to note that the Committee share Their view of its advantages. Paragraphs 8 and 9. Appropriations-in-Aid. My Lords note the concurrence of the Committee in the directions which have been given. Paragraph 10. Misappropriation of National Insurance Contributions. My Lords have drawn the attention of all Departments to the need for exercising the same care in transactions involving the use of insurance stamps as in cash transactions. (Treasury letter 1C/1925, dated 23rd January, 1925.) Paragraph 11. Overlapping of supervision and inspection. My Lords will take this matter into consideration. SIR, Paragraph 12. Motor Tax Account. Write to the Under-Secretary of State, Home Office. I AM directed by the Lords Commissioners of His Majesty's Treasury to ask that you will be good enough to bring to the notice of the Secretary of State for Home Affairs the comments made by the Committee of Public Accounts in paragraph 12 of their Second Report, 1925, regarding the audit of fines received for the Motor Tax Account at Courts of Petty Sessions. Their Lordships views on this matter are set out in Treasury letter No F.8349, of 2nd July last, and They would again urge on Secretary Sir W. Joynson-Hicks the importance of making statutory provision at an early date for audit of the Accounts in question. I am, etc., Paragraph 13. Royal Mint. My Lords note the Committee's approval of the introduction of an improved costing system at the Royal Mint. With regard to the suggestion that it should not be necessary to seek outside aid for the introduction of improved accounting, My Lords would always prefer to use the services of officers in Government employment, and it is the practice to resort to outside aid only where the services of such officers are not available owing to their being employed on more urgent duties elsewhere. Paragraphs 14, 15, 34. Stationery Office. Write to the Controller, The Stationery Office. SIR, I AM directed by the Lords Commissioners of His Majesty's Treasury to invite your attention to the Second Report of the Committee of Public Accounts, and in particular to paragraphs 14, 15 and 34 of that Report. My Lords have now received from you in a letter dated 18th November, 1925, No. G.28/111, a statement showing the value of stock held at 31st March, 1925 (valued at the prices current at that date, and at the prices current on 31st March, 1924), from which, in conjunction with stock valuations of earlier years, information is available as to how far variation in value of stocks is due to variation in prices and how far to actual alterations in quantities in store. My Lords desire that similar statements should be appended in future to the Appropriation Account. With regard to the more general question of Stationery Office records of stocks held, My Lords have caused full inquiry to be made, and They are satisfied that the records maintained and the system of storage should afford effective control over consumption, and give adequate information as to minimum stocks to be maintained. As regards stocks of paper in the hands of contractors, certain changes in inspection and stocktaking methods have been made with a view to strengthening your control. With regard to the trading accounts of Sales Offices referred to in paragraph 34 of the Report, My Lords would be glad to receive from you a report as to extending the scope of the Trading Accounts of Sales Offices in order to furnish more complete information as to wholesale and retail transactions in regard to official publications. I am, etc., Paragraphs 16, 17. Public Trustee. My Lords have already received from the Public Trustee an undertaking to the effect that when he finds it necessary to carry on a business constituting the greater part of an estate or trust with a view to continuance under the guise of a limited liability company, he will regard such a procedure as falling in spirit within the conditions prescribed by Rule 7 of the Public Trustee Rules, 1912, and will report the circumstances for the consent of this Board. SIR, Paragraphs 18 to 20. Prisons. Write to the Under-Secretary of State, Home Office. I AM directed by the Lords Commissioners of His Majesty's Treasury to ask if you will be so good as to invite the attention of the Secretary of State for Home Affairs to the Second Report of the Committee of Public Accounts, 1925, and in particular to paragraphs 18 to 20 of that Report, relating to the administration of contracts and accounting in the Prisons Department. My Lords concur in the views of the Committee. They greatly regret that the Committee should have had occasion to comment adversely on the delay which occurred in amending the contracts and accounting procedure of the Prisons Department. The changes which were needed have been brought into operation and meet the wishes of the Committee. My Lords are now considering the Report of the Committee on organisation of Industries in Prisons. I am, etc., Paragraph 21. Supreme Court of Judicature, Northern Ireland. Write to the Under-Secretary of State, Home Office. SIR, I AM directed by the Lords Commissioners of His Majesty's Treasury to ask you to invite the attention of the Secretary of State to paragraph 21 of the Second Report of the Committee of Public Accounts, 1925, relative to the appointment of Registrars at Assizes, and to request that he will be so good as to bring the Committee's Report, in which My Lords entirely concur, to the notice of the Lord Chief Justice of Northern Ireland. SIR, I am, etc., Paragraph 22. Middle Eastern Services. Write to the Under-Secretary of State for the Dominions. I AM directed by the Lords Commissioners of His Majesty's Treasury to ask that you will be so good as to invite the attention of the Secretary of State for the Dominions to the Second Report of the Committee of Public Accounts, 1925, and in particular to paragraph 23 of that Report, regarding the control of expenditure incurred by the Government of India, which involves charges on the Imperial Exchequer. |