VOTE 20.--PRISONS, IRELAND-continued.

SUB-HEAD Q. "NEW BUILDINGS AND ALTERATIONS" VOTE 1905-1906.

ABSTRACT STATEMENT of the Manufacturing Accounts of the Prisons in Ireland for the Year ended 31st March 1906.

Dr

187 4 7

8,596 6 1

8,783 10 8

3 B 2

E. Metcalfe,

Controller of Industries,

Excess.

Surplus.

Store, &c.,
Account.

CLASS III continued.

VOTE 20.-PRISONS, IRELAND-continued.

VOTE 20.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL

1. Expenditure in excess of the Estimate has taken place under Sub-Heads E

and N.

2. The Amount to be Surrendered is, as shown by the Account, 5,899l. 38. 4d.

Appropriations in Aid, realised in excess of the Estimate 350 8 11

Net Surplus

3. The Statement of the Manufacturing Accounts appended to the Appropriation Account, has been examined in my Department, and a Local Test Examination of the Store and Manufacturing Accounts has also been made by my Officers at the Prisons of Mountjoy Maryborough, Dundalk, Armagh, Londonderry and Belfast, the Farm Accounts at Maryborough and Belfast having been subjected to a similar Test. The results of the examination were generally satisfactory.

John A. Kempe, Comptroller and Auditor General.

CLASS III.-continued.

VOTE 21.

REFORMATORY AND INDUSTRIAL SCHOOLS, IRELAND.

ACCOUNT of the Sum Expended, compared with the Sum Granted, for Expenses of REFORMATORY and INDUSTRIAL SCHOOLS, and under the Youthful Offenders Act, 1901, in IRELAND, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

CLASS III.-continued.

VOTE 21.-REFORMATORY AND INDUSTRIAL SCHOOLS, IRELAND-continued.

A.-Saving caused by a decrease in the amount paid to Collectors.

B.-The Inspectors were engaged on inspection duty more frequently than anticipated.
C.-Increase in amount incurred in conveying young offenders to Reformatories.

D.-Approximate Estimate.

E. The number of children under detention was less than anticipated.

F.-No Expenditure incurred.

G.-Increase mainly owing to refunds for over-payment for children in Industrial Schools.

The Surplus of 2471. 6s. 2d., shown on Account of the Vote "Reformatory and Industrial Schools, Ireland," for the year ended 31st March, 1905, has been surrendered.

F. J. Cullinan,

Clerk in Charge of the Account.

Dublin Castle,

20 November 1906.

A. P. MacDonnell,
Accounting Officer.

I certify that this Account has been examined under my directions, and is correct.

Examined,

John A. Kempe, Comptroller and Auditor-General.

H. J. Bidwell.