EXPLANATION of the Causes of Variation between Expenditure and Grant-contd. G. Due to increases both in the staff and in the amount expended on Sunday duty occasioned by the transfer from the Office of Works of the responsibility for fire protection and night watching of the whole of Somerset House, modified by the fall in the bonus. J.-Due to economies effected as a result of closer scrutiny and control. K.-Due mainly to decrease in prices of watermarked paper. K.1. The payment to the Bank of England for expenses of issues, &c., of Currency Notes was 105,6501. as against 75,000l. provided in the Estimates. A saving of 29,000l. was effected in the cost of manufacture. L.-The estimate was framed on the experience of the previous Schedule A and B re-assessment, but owing to the lapse of time (12 years) this basis proved to be inaccurate. Further, in certain cases, the work was performed in the offices of Inspectors of Taxes, and no charge fell on this subhead. M.-Due to the fall in the bonus (7001.), to the non-filling of vacancies (3,3001.), and to the transfer of Southern Irish services to the Irish Free State (1,8007.). N.-The amount of litigation proved to be more than was anticipated. EXPLANATION of the Causes of Variation between Expenditure and Grant—contd. O.-See Statement, on next page. 0.1. An over-estimate. this subhead. It is not possible to estimate closely the expenditure under Q. Due to the following causes (1) a number of retirements for which provision was made in this year took place towards the end of 1921-22 and the additional allowances were met out of the Vote for that year (38,0007.); (2) a sum of 25,000l. was inadvertently retained in the estimate to meet non-effective charges arising from certain retrenchments of staff which had at one time been contemplated but which had been found to be impracticable; (3) fall in rates of bonus, which affect supplementary pensions and supplementary additional allowances. AA. Due to the following causes :-(1) the saving on bonus and temporary staff wages, resulting from the fact that provision was taken on the basis of an average cost of living figure of 100 instead of 95, the actual figure (8,5007.); (2) the non-filling of vacancies (10,8007.). BB.-Due to (1) the estimate being based on the current expenditure: it is not possible to estimate closely the amount of travelling which the Valuation Office will be called upon to undertake a certain amount of the saving was due to the reduction in railway fares (3,7007.), and (2) a number of anticipated removals not taking place, and the operation of the Treasury circulars restricting the payments for lodging allowances (1,470.), CC. Due to the fall in the bonus (1557.) and to an over-estimate (1,2007.). DD.-An over-estimate. EXPLANATION of the Causes of Variation between Expenditure and Grant-contd. (a) It is not possible to estimate closely the receipts for Law Costs recovered. (b) The estimate was framed on the assumption that the agency services rendered to Southern reland would continue until the end of the year. They were, however, terminated as from December 1922. (c) The excess was due to a refund by the contractors of 10,000l. in connexion with the cost of manufacture of Currency Notes in 1921-22, payments for which had been made at provisional rates. SUBHEAD O:-STATEMENT OF LOSSES. There have been twenty-six losses of 101. or upwards, of which particulars are given below, and minor losses amounting in the aggregate to 131l. 6s. 3d. (1) Value of Money Order stolen in transit and fraudulently encashed s. d. 27 1 1 (F.4519) Do. do. (F.4519) 37 5 5 (F.4519) 29 11 Do. do. Do. do. (F.4519) 28 7 33 18 2 Do. do. (F.4519) 26 2 SUBHEAD 0:-STATEMENT OF LOSSES-contd. (15) Value of Money Orders fraudulently encashed by a temporary clerk in (21) Repayment was made to a taxpayer on his claim for repayment of .. (24) Default of a Collector of Income Tax, &c. A warrant was issued for the Sundry minor losses (F.2056 and 1809) £ s. d. 136 1 9 12 3 13 56 31 12 6 16 14 207 14 2 60 27 13 3 51 15 5 1565 198 54 105 13 10 131 6 3 £1,373 13 9 EXTRA REMUNERATION (exceeding 501.). In respect of pressure of work: Office of Chief Inspector of Taxes.-Seven Tax Officers (2001.-2501.) received amounts varying from 501. 4s. to 651. 15s.; 84 Tax Clerks (521.-1801.) received amounts varying from 501. -s. 24. to 861. 8s. 6d. Ireland-Comptroller's Office.-One Clerk (601.-2501.) received 521. 9s. 2d. The undermentioned officials received extra remuneration for their services while lent to other Departments : From the Colonial Office (Irish Branch), one of the Special Commissioners of Income Tax (1,2001.) received 5351. 3s. 8d. From the Disposal and Liquidation Commission, two Executive Officers (1001-4001.) received 2271. 16s. 8d. and 951. 10s. 6d., respectively. as of EXTRA REMUNERATION (exceeding 501.)-contd. From the Ministry of Health, a First-class Valuer (5501.-7001.) received 2001., and a Second Class Valuer (3501.-5001.) received 128/. 15s. From the Shipping Liquidation Department, 1811. 12s. 7d. and 857., respectively. two Staff Clerks (4001-5001.) received From the Treasury (Government Hospitality Fund), an Assistant Principal Clerk (5501.-7001.) received 601. 14s. 6d. From the Treasury (Compensation (Ireland) Commission), the Deputy Chief Valuer of England and Wales (8501.-1,000l.) received 6281. 16s. 11d.; a First Class Valuer (5501.-7001.) received 1501. From the Ministry of Labour, two Clerks to Commissioners of Income Tax received amounts of 1057. and 637., respectively, for their services as Chairmen of Courts of Referees. From the Customs and Excise Department two Established Messengers (901.-1301.) received for their services as caretakers of offices, 961. 5s. and 781., respectively, including in each case the estimated value of residential privileges. Certain Inspectors of Taxes and Clerks to Inspectors of Taxes in Scotland received from local. sources for their services as Registration Officers under the Representation of the People Act, 1918, approximately 6,1007. Inspectors of Taxes in England and Wales received occasional remuneration from local authorities for the assistance rendered by them, with the Board's permission, in connexion with the revision of County Rates bases. NOTES. This account includes a sum of approximately 14,4001. for salaries, &c., of staff temporarily lent to other Departments. The account of the Post Office includes the sum of approximately 9901. for salaries, &c., of staff temporarily lent to this Department. Expenditure of 74,9101. 12s. 3d., less an Appropriation in Aid of 1101. 15s. 3d., for the administration of reserved services, Northern Ireland, has been charged to this Vote. The net sum of 74,7991. 17s. has been reported to the Treasury with a view to deduction from the Northern Ireland share of reserved taxes. This figure excludes pension charges, on account of which a sum of 2,7001. has been provisionally deducted from the Northern Ireland share of reserved taxes pending settlement of the basis upon which the charge is to be computed. The Estimates included provision for the whole year for services to be rendered to the Government of Southern Ireland under an agency agreement. The agency was, however, terminated as from 6 December 1922, and expenditure of, approximately, 140,300l. for the period to that date and for officers subsequently on loan to the Irish Free State has been charged to this Vote. The recovery of 139,0531. 17s. 5d. of this amount appears under the subhead " Appropriations in Aid." No amount has been charged for pension liability, the question being still under the consideration of the Treasury. 17 November 1923. Percy Thompson, Accounting Officer. I have examined the above Account in accordance with the provisions of the Exchequer and Audit Departments Act, 1921. I have obtained all the information and explanations that I have required, and I certify, as the result of my audit, that in my opinion the above Account is correct. Malcolm G. Ramsay, Comptroller and Auditor General. |