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CLASS WII.-continued.

WOTE 4.

IRELAND DEVELOPMENT GRANT.

ACCOUNT of the Sum Expended, compared with Sum Granted, for the IRELAND DEVELOPMENT GRANT (Grant in Aid) in the year ended 31st March 1906.

Expenditure

compared with Grant.

SERVICE. GRANT. EXPENDITURE.

Less than More than

Granted. Granted.

£ s. d. 39 s. d £ s. d £ s d Ireland Development Grant (Grant in Aid) - 185,000 — — 185,000 – – -

(Revised Estimate)

ToTAL - 185,000 – – 185,000 — – -

F. J. Cullinan,

Clerk in Charge of Accounts.

Dublin Castle, 1 1 November 1906.

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

A. P. MacDonnell,
Accounting Officer.

Examined, ... John A. Kempe, H. J. Bidwell. Comptroller and Auditor General. 27.

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CLASS VII.-continued.

VOTE 4.

IRELAND DEVELOPMENT GRANT.

(A).
IRELAND DEVELOPMENT GRANT WOTE, 1905–6.

3 Edw.7, cap. 23, Ireland Development Grant Act, 1903; and 3 Edw.7, cap. 37, Irish I and Act, 1903, Secs. 38 and 39.

RECEIPTS. PAYMENTS. Sub-Head Amount. of Service. Amount. Estimate. £ s. d. £ s. d. Parliamentary Grant - - 185,000 — – A. Congested Districts Board 20,000 — —

A Irish Land Purchase Fund 50,000 — –

- Guarantee Fund - - || 110,000 — — A. Public Trustee (for Trinity -- - - College) - - - || 5,000 – – £185,000 – - £185,000 — – F. J. Cullinam, A. P. MacDonnell, Clerk in Charge of Accounts. Accounting Officer.

Dublin Castle, } 14 November 1906.

(B). GUARANTEE FUND, 1905-6. Transactions in respect of the IRELAND 1) EvelopMENT GRANT. 3 Edw.7, cap. 23, Ireland Development Grant Act, 1903; and 3 Edw.7, cap. 37, Irish Land Act, 1903,

Sec. 38. RECEIPTS. PAYMENTS. - - - -- Sub-Head Amount. of Service. Amount. - - _Estimate. £ s. d. £ s. d. Ireland Development Grant National Debt ComVote - - - - 110,000 — — - . missioners : — Deficiency, Sec. 38, 3 Edw. - 7, cap. 37 - - - 38,698 11 7 Ireland Development Grant - (Deposit) Account - || 71,301 8 5 42110,000 — — £110,000 – – F. J. Cullinan, A. P. MacDonnell, Clerk in Charge of Accounts. Accounting Officer.

Dublin Castle, } 14 November 1906.

CLASS WII.-continued.

VOTE 4.

(C).
IRELAND DEVELOPMENT GRANT (DEPOSIT) ACCOUNT, 1905-6.

- 3 Edw.7, cap. 23, Ireland Development Grant Act, 1903; 3 Edw.7, cap. 37, Irish Land Act, 1903, sec. 38; Treasury Letter 18th December 1903, No. 17119, and Regulations thereunder.

RECEIPTS. PAYMENTS. Sub-Heads -- - Amount. of Service. Amount. -- Estimate. £ s, d. £ s. d. Balance on 1st April 1905 - 1 11,355 5 3 B Marlborough Street Training College, under the Guarantee Fund - - - 71,301 8 5 Board of National Education - - - - 5,838 - Refund by National Education Commissioners - - 88.1 1 – C National School Buildings Interest on Deposit Account D Training Colleges under in Bank of Ireland - - 751 11 8 Private Management - 1,602 12 7 E Assistant Teachers in National Schools - - 28,824 – — F Technical Instruction . . 7,000 — — G Purchase of a Dredger - 3,800 – H Dredger (Hopper Barge for) - - - - 500 0 0 I Grant for Newry, Keady and Tynan Railway - J Tralee and Dingle Railway K Cavan and Leitrim Railway - L Portavogie Harbour, Co. Down - - - - -M Arklow Harbour - - N | Wicklow Harbour . . O Engineering and Architectural Expenses - - 824 2 4 – Balance in Interest bearing Account in Bank of Ireland - - - || 135,900 11 5 £184,289 6 4 £184,289 6 4

F. J. Cullinan, A. P. MacDonnell, Clerk in Charge of Accounts. Accounting Officer.

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CLAss WII.-continued.

WOTE 4.
IRELAND DEVELOPMENT GRANT.

Expl.ANATION of the Causes of variation between Expenditure and Estimate.

Estimate. Expenditure. | Less than Estimate. Explanation. 4. £. s. d £. s. d Sub-Head B 10,000 5,838 – – 4,162 – N Sub-Head C 20,000 - 20,000 — — Sub-Head D 5,000 1,602 12 7 3,397 7 5 Sub-Head G 5,800 3,800 – – 2,000 — Sub-Head I 25,000 - 25,000 — – Sub-Head J 9,000 - 9,000 – – See below. Sub-Head K 15,000 t - 15,000 — — Sub-Head L 6,216 - 6,216 – — Sub-Head M 1,000 - 1,000 — Sub-Head N 10,000 - 10,000 — — Sub-Head O 1,750 824 2 4 925 17 8

Subhead B.-The building operations did not commence until after September 1905, and the Architect was not in a position to certify to the completion of more work than would warrant the payment of the sum of 5,838l. before the termination of the financial year 1905–6.

Subhead C.—By direction of the Treasury all Grants towards the erection of new vested School-houses have been suspended since the beginning of August 1905, and all Improvement Grants since the beginning of September 1905.

Subhead D.—The claims for which this Estimate was provided were in the case of one of the two Colleges dependent on certain conditions. These conditions were in the event not satisfied. One College only, Our Lady of Mercy, Carysfort, Blackrock, qualified, and that to the extent of 1,602l. 12s. 7d.

Subhead G. —The item 3,800l. represents the balance of cost of Dredger, but no necessity arose for drawing on the funds for the upkeep or insurance of the vessel as she was under hire for the greater portion of the year; and the sum earned (though the full amount was not received in 1905–6) was sufficient to defray all charges that arose under these heads beyond those defrayed by the hirers.

Subhead I.-The Company were not in a position to avail themselves of their Parliamentary powers and to proceed.

Subhead J.-The negotiations with the Company had not been completed, and, consequently, they were unable to avail themselves of any portion of the Grant.

Subhead K.—It was found that a private Bill was required before the Railway Company could avail themselves of the Grant, and this could not be obtained before the expiration of the financial year 1905–6.

subhead L.-The Harbour Board submitted plans for entirely different works from those approved of by the Irish Government and the Treasury, and it was not found possible to approve of them.

Subhead M.–The negotiations were much more protracted than could have been anticipated ; and, in fact, the scheme of Expenditure has not yet been finally approved as it was found that the Grant could not be spent with the best advantage on Pier Extension.

Subhead N.—The .#. were also protracted, and legal difficulty which had not been foreseen arose with regard to the local contribution.

Subhead O. —The Expenditure under this Sub-Head was less than anticipated.

CLASS WII.-continued.

Grant and

Expenditure.

Vote
Account.

Guarantee
Fund

Deposit Account.

VOTE 4.

IRELAND DEVELOPMENT GRANT.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL,

1. The Grant in Aid and Expenditure are shown as equal.

£ 8. d. Grant - - - - - - - - - - 185,000 – .Expenditure - - - - - - - - - 185,000 — —

The distribution of the Grant is shown in the Statements of Account A., B., C., annexed to the Appropriation Account. These Statements have been examined in my department and are correct.

ACCOUNTS OF THE IRELAND DEVELOPMENT GRANT.

A.—IRELAND DEVELOPMENT GRANT Vote, 1905–6.

2. After payment of the statutory amounts under Sections 38 and 39 of the Irish Land Act, 1903, to the Congested Districts Board, the Irish Land Purchase Fund, and the Public Trustee for Trinity College, the balance of 110,000l. was transferred to the Guarantee Fund, Statement B.

B.—GUARANTEE FUND, 1905–6.

3, Out of the sum of 110,000l. transferred from the Vote Account, Statement A, a payment of 38,698l. 11s. 7d. was made to the National Debt Commissioners for the E." of making good a deficiency in respect of the issue, at a discount, of Stock created under the provisions of the Irish Land Act, 1903, in accordance with the terms of Section 38 of that Act. The balance of 71,3011. 8s. 5d. was carried to the Deposit Account, Statement C.

C.—IRELAND DEVELOPMENT GRANT (DEPOSIT) Account, 1905–6.

4. Under Section 1 of the Ireland Development Grant Act, 1903, and regulations made by the Treasury, the Expenditure on this Account is required to be in accordance with the particulars stated in i. Estimates submitted to Parliament.

The payments made are in accordance with the details of the Revised Estimate 1905–06, Subheads B. to O. No Expenditure has taken place under Sub-Heads C., I., J., K., L., M. and N., for the reasons stated on the face of the Account: the provision for these services amounted in the aggregate to 86,216l.

The sum of 881. 18. od, mentioned in paragraph 4 of my Report upon the Account for 1904–5 as unexpended out of the Grant for Assistant Teachers has been refunded, and is shown as a receipt in the Account.

The balance remaining in the Deposit Account on the 31st March 1906, was 135,900l. 11s. 5d.

John A. Kempe, Comptroller and Auditor General,

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