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. 3775. 13. Motor Tax Account.-In paragraph 12 of their Second Qs. 1990, 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 the Roads Act, 1920, levied at Courts of Petty Sessions in England and Wales. Your Committee have been 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 urgent importance of making statutory provision for an audit of this character without further delay. 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 Q. 5552. 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 holds 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 presume that they will be informed, in due course, what general principles have been laid down for regulating these activities. BOARD OF AGRICULTURE, SCOTLAND. et seq. 15. Land Settlement.-The Board of Agriculture, Scotland, Qs. 2414 was authorised under the terms of the Land Settlement (Scotland) Act, 1919, as amended by a later Act, to borrow up to a total amounting 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 56645 a 4 1 Qs. 2688 et seq. for these purposes, and Your Committee have been informed that as at that date further borrowings ceased. 17. As has been indicated in previous Reports of the Public Accounts Committee, the rents or annuities payable by the tenants settled on the land are insufficient to cover the sums required by the Board of Agriculture to repay capital and interest due on the advances made by the Public Works Loan Commissioners. The cash deficit thus arising falls to be paid out of monies provided by Parliament, and the cash so required for the year 1924-25, being the loss in terms of section 26 (3) of the Land Settlement (Scotland) Act, 1919, was £85,528, as against £64,394 for the previous year. Your Committee were informed that the corresponding figure for 1925-26 will be in the neighbourhood of £110,000. 18. The cash loss mentioned in the preceding paragraph differs materially from the aggregate loss calculated on an ordinary commercial basis. On this basis the loss on the Small Holdings Colonies for the year ending March 31st, 1925, was £252,817, including loss on re-valuation, £150,638. The aggregate loss on all holdings at March 31st, 1925, similarly calculated, was £750,000 (see Trading Accounts and Balance Sheets, pages 95 to 98) POLICE, ENGLAND AND WALES. 19. Metropolitan Police Fund.-The attention of Your Committee has been drawn to a case in which the salary of an officer in the Department of the Receiver of Metropolitan Police was revised retrospectively on the eve of his retirement, and his retiring pension was calculated on the full amount of salary of which he was in actual receipt on the date of his retirement. 20. This case gives rise to two questions. The first relates to the ante-dating of the officer's salary, and the second is whether civil officers in the Department of the Metropolitan Police should be subjected to the rules laid down under the Civil Superannuation Acts, which require, in certain circumstances, that the pension of an officer whose emoluments have been increased within three years of his retirement should be calculated on the average amount of his receipts for those three years. 21. As regards the first point, Your Committee have been assured that the revision of this officer's salary was mended before the date of his retirement had been fixed, and was agreed to on grounds unrelated to his retirement. 22 As regards the second point, Your Committee note with satisfaction that the Home Office has now decided that all Treasury rulings in regard to the Civil Superannuation Acts shall be applied to civil officers in the service of the Metropolitan Police Department, and that the Treasury will be consulted in doubtful cases. COUNTY COURTS. the C. & 23. Appropriations in Aid: Fees Payable by Suitors, Fines Para. 29 of and other Receipts.-The accounts of County Courts are A. G.'s examined, not by the Comptroller and Auditor General, but by Report. officers specially appointed under the County Courts Act, 1888, Qs. 1324 as amended by the County Courts Act, 1924. 24. The evidence laid before Your Committee in connection with serious irregularities at a County Court, which were recently revealed by the examination, for which since 1924 the Lord Chancellor's Department has been responsible, shows that the system of financial control and supervision has in the past left much to be desired. Within the last two years all the arrangements of the County Courts Department for accounting and supervision have been overhauled by a Committee instituted by the Lord Chancellor, and drastic steps have been taken to improve the system of control. Your Committee trust that the measures taken will prove, as time passes, effective in preventing the recurrence of irregularities and in impressing upon the Registrars and all other officers of the Courts their financial responsibilities. Arrangements have been made under which the periodic reports of the Departmental auditors shall be submitted to the officers of the Comptroller and Auditor General. In these circumstances Your Committee agree that the practice approved by the Public Accounts Committee in 1895 may be continued, under which the Comptroller and Auditor General does not conduct any independent examination of the receipts appropriated in aid of the County Courts Vote, but accepts them as correct on accounts certified by the officers of the Lord Chancellor. BOARD OF EDUCATION. 25. Grants to Local Education Authorities: District Auditor's Certificates. The grants for public education are to a very large extent calculated as a certain percentage of the expenditure on education incurred by the Local Education Authorities. The expenditure of these authorities is examined and certified by the District Auditors of the Ministry of Health, and the question was raised by the Comptroller and Auditor General how far the Board of Education, in determining the amount of Education Grant, accept the certificate of the District Auditor as conclusive for purposes of grant. Your Committee were informed that the Board of Education accept the certificate of the District Auditor as conclusive in regard to the following points : (a) the fact that a particular payment has been made; (c) that the payment is a proper charge against the et seq. Qs. 22262248. Qs. 2688 et seq. for these purposes, and Your Committee have been informed that as at that date further borrowings ceased. 17. As has been indicated in previous Reports of the Public Accounts Committee, the rents or annuities payable by the tenants settled on the land are insufficient to cover the sums required by the Board of Agriculture to repay capital and interest due on the advances made by the Public Works Loan Commissioners. The cash deficit thus arising falls to be paid out of monies provided by Parliament, and the cash so required for the year 1924-25, being the loss in terms of section 26 (3) of the Land Settlement (Scotland) Act, 1919, was £85,528, as against £64,394 for the previous year. Your Committee were informed that the corresponding figure for 1925-26 will be in the neighbourhood of £110,000. 18. The cash loss mentioned in the preceding paragraph differs materially from the aggregate loss calculated on an ordinary commercial basis. On this basis the loss on the Small Holdings Colonies for the year ending March 31st, 1925, was £252,817, including loss on re-valuation, £150,638. The aggregate loss on all holdings at March 31st, 1925, similarly calculated, was £750,000 (see Trading Accounts and Balance Sheets, pages 95 to 98) POLICE, ENGLAND AND WALES. 19. Metropolitan Police Fund.-The attention of Your Committee has been drawn to a case in which the salary of an officer in the Department of the Receiver of Metropolitan Police was revised retrospectively on the eve of his retirement, and his retiring pension was calculated on the full amount of salary of which he was in actual receipt on the date of his retirement. 20. This case gives rise to two questions. The first relates to the ante-dating of the officer's salary, and the second is whether civil officers in the Department of the Metropolitan Police should be subjected to the rules laid down under the Civil Superannuation Acts, which require, in certain circumstances, that the pension of an officer whose emoluments have been increased within three years of his retirement should be calculated on the average amount of his receipts for those three years. 21. As regards the first point, Your Committee have been assured that the revision of this officer's salary was mended before the date of his retirement had been fixed, and was agreed to on grounds unrelated to his retirement. 22 As regards the second point, Your Committee note with satisfaction that the Home Office has now decided that all Treasury rulings in regard to the Civil Superannuation Acts shall be applied to civil officers in the service of the Metropolitan Police Department, and that the Treasury will be consulted in doubtful cases. COUNTY COURTS. the C. & 23. Appropriations in Aid: Fees Payable by Suitors, Fines Para. 29 of and other Receipts.-The accounts of County Courts are A. G.'s examined, not by the Comptroller and Auditor General, but by Report. officers specially appointed under the County Courts Act, 1888, Qs. 1324 as amended by the County Courts Act, 1924. 24. The evidence laid before Your Committee in connection with serious irregularities at a County Court, which were recently revealed by the examination, for which since 1924 the Lord Chancellor's Department has been responsible, shows that the system of financial control and supervision has in the past left much to be desired. Within the last two years all the arrangements of the County Courts Department for accounting and supervision have been overhauled by a Committee instituted by the Lord Chancellor, and drastic steps have been taken to improve the system of control. Your Committee trust that the measures taken will prove, as time passes, effective in preventing the recurrence of irregularities and in impressing upon the Registrars and all other officers of the Courts their financial responsibilities. Arrangements have been made under which the periodic reports of the Departmental auditors shall be submitted to the officers of the Comptroller and Auditor General. In these circumstances Your Committee agree that the practice approved by the Public Accounts Committee in 1895 may be continued, under which the Comptroller and Auditor General does not conduct any independent examination of the receipts appropriated in aid of the County Courts Vote, but accepts them as correct on accounts certified by the officers of the Lord Chancellor. BOARD OF EDUCATION. et seq. 25. Grants to Local Education Authorities: District Auditor's Qs. 22262248. Certificates. The grants for public education are to a very large extent calculated as a certain percentage of the expenditure on education incurred by the Local Education Authorities. The expenditure of these authorities is examined and certified by the District Auditors of the Ministry of Health, and the question was raised by the Comptroller and Auditor General how far the Board of Education, in determining the amount of Education Grant, accept the certificate of the District Auditor as conclusive for purposes of grant. Your Committee were informed that the Board of Education accept the certificate of the District Auditor as conclusive in regard to the following points : (a) the fact that a particular payment has been made; (c) that the payment is a proper charge against the |