Tuesday, 13th July, 1926. Mr. Briggs. Sir Henry Craik. Mr. William Graham. Sir Robert Hamilton. MEMBERS PRESENT: Mr. Pethick-Lawrence. Colonel Sir Assheton Pownall. Sir Fredric Wise. MR. WILLIAM GRAHAM IN THE CHAIR. The Civil Services Appropriation Accounts, 1924-25, considered. were further A Memorandum from the Association of Executive Officers and other Civil Servants was considered. Sir MALCOLM RAMSAY, K.C.B., Mr. F. PHILLIPS, Mr. A. E. WATSON, C.B.E., and Sir W. H. CLARK, K.C.S.I., C.M.G., were examined. [Adjourned to Thursday next. Sir Robert Hamilton. Sir John Marriott. Mr. McNeill. Mr. Pethick-Lawrence. Colonel Sir Assheton Pownall. Sir Fredric Wise. MR. WILLIAM GRAHAM IN THE CHAIR. The Navy Appropriation Account, 1924-25, was further considered. The Trading Accounts, 1924-25, were further considered. The Greenwich Hospital and Travers' Foundation Accounts, 1924-25, were considered. E. Sir MALCOLM RAMSAY, K.C.B., Mr. H. E. FASS, O.B.E., Mr. A. WATSON, C.B.E., Sir O. A. R. MURRAY, K.C.B., Mr. J. W. OLIVER, C.B., C.B.E., and Mr. C. J. NAEF, C.B., C.B.E., were examined. 56645 [Adjourned to Tuesday next, b The Army Accounts, 1924-25, were considered. Sir MALCOLM RAMSAY, K.C.B., Mr. H. E. FASS, O.B.E., Mr. A. E. WATSON, C.B.E., Sir H. J. CREEDY, K.C.B., K.c.v.o., and Mr. J. B. CROSLAND, C.B., C.B.E., were examined. [Adjourned to Thursday next. MR. WILLIAM GRAHAM IN THE CHAIR. The Royal Hospital, Chelsea, Account, 1924-25, and the Army (Ordnance Factories) Accounts, 1924-25, were considered. Mr. A. E. The Army Accounts, 1924-25, were further considered. Sir MALCOLM RAMSAY, K.C.B., Mr. H. E. FASS, O.B.E., WATSON, C.B.E., Sir H. J. CREEDY, K.C.B., K.C.V.o., Mr. J. B. CROSLAND, C.B., C.B.E., Mr. W. H. WILLCOX, O.B.E., and Mr. R. TOWNSEND, C.B.E., were examined. [Adjourned to Tuesday next. MR. WILLIAM GRAHAM IN THE CHAIR. The First Report from the Select Committee on Estimates (Classification of Estimates), 1926, was considered. The Civil Services Appropriation Accounts, 1924-25, were further considered. Sir MALCOLM RAMSAY, K.C.B., Mr. F. PHILLIPS, Mr. A. E. WATSON, C.B.E., Sir O. E. NIEMEYER, K.C.B., and Sir WYNDHAM DUNSTAN, K.C.M.G., were examined. The Committee deliberated. The Army Accounts, 1924-25, were further considered. Sir MALCOLM RAMSAY, K.C.B., Mr. H. E. FASS, O.B.E., Mr. A. E. WATSON, C.B.E., Sir H. J. CREEDY, K.C.B., K.C.v.o., and Mr. J. B. CROSLAND, C.B., C.B.E., were examined. [Adjourned to Tuesday, 16th November. DRAFT SECOND REPORT, proposed by the CHAIRMAN, brought up, and read the First time as follows: THE COMMITTEE OF PUBLIC ACCOUNTS have made further progress in the matters to them referred, and have agreed to the following SECOND REPORT:: GENERAL. 1. Out-turn of the year. The Public Accounts Committees of recent years have commented on the extent to which Departments have overestimated their requirements, with the consequence that large sums voted by the House of Commons have fallen to be surrendered at the close of each year. 2. For the year 1923-24 there was a distinct improvement over the two previous years, though, as stated in the Second Report of the Public Accounts Committee, 1925, there was still room for much improvement. Your Committee are glad to learn that the expectations of further improvement held out to them last year have been fully realised, inasmuch as the total amount to be surrendered on account of all Supply Services b 2 56645 for that year proves to be 35 per cent. of the total net grant of £417,055,000, namely: 3. Your Committee were informed on behalf of the Treasury that the out-turn for 1925-26 is expected to be even closer still. 4. Classification of Estimates.-Your Committee have had under consideration the recommendations made by the Select Committee on Estimates, 1926, in their First Report, concerning the re-classification of Civil Votes. They concur in the regrouping proposed in paragraph 9 and the Appendix to that Report. 5. War Services.-Your Committee are glad to learn that the work of the Surplus Stores Liquidation Commission and of the Shipping Liquidation Department is drawing to a close, and that it is expected that the business of each will, with small exceptions, be completed by March 31st next. 6. The business of winding up the Food Liquidation Department and the Clearing Office (Enemy Debts) is complicated by legal difficulties, but Your Committee feel confident that all possible steps will be taken to expedite the despatch of outstanding questions. 7. Co-ordination of purchases.-Your Committee have made inquiries from various Accounting Officers, in this and earlier years, as to the nature of the co-ordination in regard to the purchase of supplies, and particularly of clothing, which are required in generally similar form by a number of Departments. They learn that so far as the Fighting Services are concerned there is a regularly-constituted Contracts Co-ordinating Committee, and that the meetings of this Committee are attended by representatives from other Departments, e.g., the Post Office, whenever matters likely to affect them are discussed. It also appears. that a good deal is done in the way of keeping touch semi-officially between Departments. 8. Your Committee consider it very important that the advantages of co-ordination and of bulk-purchase should be widely appreciated, and they would suggest that the Treasury might investigate the position with a view to satisfying themselves that these principles have been carried as far as is reasonably possible, and that no further centralisation is desirable. PARTICULAR ACCOUNTS-CIVIL SERVICES AND REVENUE DEPARTMENTS. LABOUR AND HEALTH BUILDINGS, GREAT BRITAIN. 9. Accommodation for Labour Exchanges.-The Select Committee on Estimates, 1925 (First Report), drew attention to the unsuitable, and in many cases costly, sites occupied by Labour Exchanges (paragraph 8), and recommended that further consideration should be given to the possibility of disposing of the more costly offices at present in use, and the selection of less costly and more appropriate positions. 10. Your Committee have taken evidence on this subject from the Secretary to the Office of Works, the Department responsible for supplying the requirements of the Ministry of Labour, and he has furnished us with a memorandum (Appendix 9) outlining the present policy. 11. Your Committee are glad to learn that the Ministry of Labour are now content with sites in less important thoroughfares provided they are centrally situated, and that in connection with the current programme accommodation in prominent main streets will, in many cases, supplanted ultimately by other premises in less important positions. They trust that this new policy will be steadily pursued. be 12. Your Committee note further that, now that the position in regard to Employment Exchange accommodation is stabilised, the Office of Works, with the approval of the Treasury, is adopting generally a policy of erecting semi-permanent buildings, with a life of about 45 years, in preference to more temporary structures, such as wooden buildings. MINISTRY OF TRANSPORT. 13. Motor Tax Account.-In paragraph 12 of their Second Report, 1925, the Public Accounts Committee recommended that legislation should be introduced as early as possible in order to provide for a statutory audit of the fines under the Motor Car Acts and Roads Act levied at Courts of Your Committee have been Petty Sessions in England and Wales. informed that the Treasury has been in communication with the Home Office on this matter, and so far no legislation has been introduced. Your Committee would again emphasise the importance of making statutory provision for an audit of this character at an early date. STATIONERY OFFICE. 14. Cinematography.-The Vote for Stationery and Printing includes, for the first time, among the Appropriations in Aid receipts for royalties and profits, etc., in connection with the display of official cinematograph films. Your Committee learn that a cinematograph section comprising a staff of four were transferred to the Stationery Office from the Imperial War Museum as from April 1st, 1924, whose duties appear to comprise the advising of Government Departments on cinematography matters, the control and storage of official films, etc. Your Committee understand that there is a growing demand on the part of Public Departments for official films, but while the Treasury hold that the full expenses of the Stationery Office must be a first charge on the proceeds, no general decision has been arrived at as to the treatment and destination of the profits on the exhibition of films officially produced. In entering into the field of cinematography the State appears to be making a new departure, which may very well give rise to difficult questions as regards the charges to be made and the allocation of profits. Your Committee will be glad to learn, in due course, what general principles have been laid down for regulating these activities. BOARD OF AGRICULTURE, SCOTLAND. was 15. Land Settlement.-The Board of Agriculture, Scotland, authorised, under the terms of the Land Settlement (Scotland) Act, 1919, a total amounting to as amended by a later Act, to borrow up to £3,500,000 for the purposes of the acquisition and adaptation of land for settlers. 16. By March 31st, 1926, the Board had borrowed approximately £2,100,000 from the Public Works Loan Commissioners for these purposes, |