CLASS II.-continued. }

VOTE 33.

CHIEF SECRETARY FOR IRELANL).

ACCOUNT of the Sum Expended, compared with the Sum Granted, to pay the Salaries and Expenses of the Offices of the CHIEF SECRETARY in DUBLIN and LONDON, and of the Inspectors of Lunatic Asylums, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

Expenditure, compared with Grant. SERVICE. GRANT. ExPENDITURE. T. |

Less More than Granted. than Granted.

£. s. d. £. s. d. £. s. d. £. s. d. CHIEF SECRETARY'S OFFICES. A —Salaries, Wages, and Allowances - - 20,524 – – 20,434 2 – 89 18 – B.—Travelling - - - - - - 1,450 – — 1,612 13 4 - 162 13 4 C.—Incidental Expenses . - - - 350 – — 281 16 9 68 3 3 INSPECTORS OF LUNATIC ASYLUMS. D.—Salaries - - - - - - 3,520 – — 3,478 9 6 41 10 6 E.—Travelling - - - - - - 350 – — 319 13 3 30 6 9 F.—Incidental Expenses - - - 30 — – 13 14 3 16 5 9 GROSS TOTAL - - £. 26,224 – – 26, 140 9 1 246 4 3 | 162 13 4

Net Surplus of Gross Estimate over Expenditure. .

3. 83 10 11

Surplus of Appropriations Deduct, - Estimated. Realised. joiá’í. G.-Appropriations in Aid - 274 – – 353 10 9 4. 79 10 9

—|Total Surplus to be Surrendered.

NET TOTAL - - - £. 25,950 – – 25,786 18 4 3. 163 l 8

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A-Saving caused by non-filling up of vacancy caused by transfer of a First Class Clerk, Lower Section, and in Shorthand Writing for Privy Council Office, less by payment for copying and overtime and gratuity to Librarian, Treasury letter of 18 April, 1905, No. 7073/05 in recognition of his extra work in compiling a catalogue of the Library, Chief Secretary's Office.

B-The Travelling expenses in Ireland on official business of the Chief Secretary and his Private Secretary and the travelling expenses of the Under-Secretary exceeded the amount anticipated.

C.—The Expenditure upon newspapers and advertisements less than estimated for.

CLASS II.--comtinued.

- - - - -

Vote 33.—CHIEF SECRETARY FOR IRELAND–continued,

ExPLANATION of the Causes of Variation between Expenditure and Grant—continued.

I).--Expenditure for clerical assistance and for travelling expenses of Professional Assistant in connection with Asylum Buildings, less than anticipated.

E.—Approximate Estimate.

F.—The necessity for o in Physicians with reference to special cases under the Act 5 & 6 Wic., c. 123, Sec. 39, did not arise within the year.

G.—Increase principally caused by increased number of Patients in Private Asylums.

ExTRA REMUNERATION.

Name. Rank. | Amount. Vote or Account. ---- -- - - —— - -- - £ s. d. R. Manders - - | Draftsman of Bills - - - - 71 8 — Local Government Board for Ireland.

1 10 – Escheated Estates Fund.

P. E. Holland - || Clerk, Second Division - - - 27 4 6 | Sub-Head A of this Vote.

M. Hynes - - Librarian - - - - - - 30 — — Sub-Head A of this Wote. |

The Surplus of 210l. 12s. 7d., shown on the Account of the Vote “Chief Secretary for Ireland,” for the year ended 31 March 1905, has been surrendered.

F. J. Cullinan, Clerk in charge of the Account. Dublin ë. \ A. P. MacDonnell, 20 November 1906. I Accounting Officer.

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

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

CLAss II.-continued.

VOTE 33.
CHIEF SECRETARY FOR IRELAND.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL. 1. Expenditure in excess of the Estimate has taken place under Sub-Head B.

2. Sub-Head B includes payments to the Draftsman of Bills to the Irish Government of subsistence allowance at the rate of a guinea a night for each night spent in London. As allowances such as this are intended as compensation to Officers for the additional ex

nse incurred when temporarily absent from their ordinary residence on duty, and not as remuneration, and as it appeared from the Accounts that the Officer in question, allowing for vacations, was continuously resident in London, I referred the matter to the Treasury for an expression of Their Lordships' views upon the point.

Considerable correspondence on the subject has passed between the Treasury and the Irish Office, with the result that it has #.i. been decided by Their Lordships that the actual conditions of residence are not such as were contemplated when the Allowance was fixed, and that its issue can no longer be approved. An altered rate of Salary and Allowances has accordingly been granted, the details of which are stated in the appended Treasury Letter.

n view of the fact that the matter has been }. on a proper basis for the future, I do

not propose to question the correctness of the charge of this allowance for the past.

3. The Amount to be Surrendered is, as shown by the Account, 1631. 1s. 8d.

£. s. d.
Grant (Gross) - - - - - - - - - 26.224 – –
Expenditure (Gross) - - - - - - - 26,140 9 1
Surplus - - - E.T. 83 IOTI
Add-–

Appropriations in Aid realised in excess of the Esti-
Imate - - - - - - - - - 79 10 9
Total Amount to be Surrendered - - - £. 163 l 8

John A. Kempe,
Comptroller and Auditor General.

CoPY OF LETTER REFERRED TO IN ABOVE REPORT.

TREASURY CHAMBERs,
SIR- 15 January 1907.
I have laid before the Lords Commissioners of His Majesty's Treasury Sir J.
Dougherty's letter of the 3rd instant, 28980, further on the subject of the position of Mr
Manders, Draftsman of Bills to the Irish Government.

The document, copy of which was forwarded in that letter, serves only to confirm

Their o: in the * that the allowance of a guinea a night drawn by Mr. Manders

when absent from Dublin is a subsistence allowance, and not, as appears to be held by
the Irish Government, in the nature of remuneration. It was fixed at a time when it
was expected that the Draftsman of Bills would divide his time between London and
Dublin, being resident in London during the Session, and in Dublin, save in exceptional
circumstances, during the remainder of the year. These conditions now no longer
obtain; the Draftsman, now has resided in London for over 300 days (excluding
annual leave) in each of the last five years, and My Lords can no longer approve the issue
to him in the changed circumstances of a subsistence allowance of a guinea a night, seeing
that he no longer incurs the additonal expense which the allowance was intended to meet.
My Lords may remind His Excellency the Lord Lieutenant that it is not by Them
that the question has been raised but by the Comptroller and Auditor General on the
examination of the Account of the Vote for your Department; and that, therefore, if the
Comptroller and Auditor General reports the matter to the Public Accounts Committee it
will §. for the Accounting Officer to satisfy the Committee of the correctness of his charge.
With o to the salary of Mr. Manders, My Lords think they would be justified in
allowing a salary of 900l. per annum and They sanction the payment to him of an allow-
ance of 200l. per annum to cover expenses of subsistence, and his liability to reside
either in London or Dublin as o
He may also receive fees, as under existing arrangements, for work done for other De-
partments, subject to the condition that such fees do not bring his total receipts (including
salary, allowances, and fees) above 1,200l. per annum. It must however, be understoo
that neither the allowance, nor the fees, but only the substantive salary (900l.) of the post
can count for pension, and that the emoluments of the post will be reconsidered on a
vacancy occurring. -- -
A copy of this correspondence is being sent to the Comptroller and Auditor General.
I am, etc.,
The Under Secretary, : (Signed) G. H. MURRAY.
Dublin Castle.

27. L L

Excess.

Sub-Head B.
Subsistence
Allowance.

Surplus.

CLASS II.-continued.

VOTE 34.

DEPARTMENT OF AGRICULTURE AND TECHNICAL INSTRUCTION, IRELAND.

Account of the Sum Expended, compared with the Sum Granted, to pay the Salaries and Expenses of the DEPARTMENT of AGRICULTURE and other INDUSTRIEs and TECHNICAL INSTRUCTION for IRELAND, and of the Services administered by that Department, including Grants in Aid, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the

Vote.

Expenditure, compared with Grant.

SERVICE. GRANT. EXPENDITURE. --— — Less More than on- than Granted. £. s. £. s. d. £. s. d. £. s. d A.—Salaries and Wages - - - - 46,011 – 44,300 11 11 | 1,710 8 1 B.—Travelling - - - - - 9,000 – 7,880 – 3 1,119 19 9 C.—Special Services and Incidental Expenses | 1,610 – 1,542 2 11 67 17 1 D.—Collection of Agricultural Statistics - 2,860 — 2,906 17 8 - 46 17 8 E.—Grants in Aid under Section 15 of the 18,000 – 18,000 — — - Agriculture and Technical Instruction (Ireland) Act, 1899. F.—Diseases of Animals, Grants in Aid - 17,200 – 17,200 — — - INSTITUTIONS OF SCIENCE AND ART: G 1.—Salaries and Wages - - - - 30,360 — 28,621 – – 1,739 – — G 2.—Purchase of Specimens for Museum 2,300 – 2,300 — — - (Grant in Aid). G. 3.-Purchase of Books for National 1,300 – 1,300 — — - Library (Grant in Aid). G. 4.—Furniture, Materials, &c., and Fitting 1,800 – 1,798 14 – 1 6 — up of Objects. G 5.—Royal College of Science: Purchase 2,000 – 2,000 — — - of Specimens, Books, Apparatus for Laboratories, &c. (Grant in Aid). G 6.—Royal College of Science: Prizes, 3,869 – 3,268 3 – 600 17 — Scholarships, and Examinations. G 7.—School of Art: Accessories and Models, 300 – 300 3 7 - - 3 7 Materials, &c. G 8. School of Art: Prizes, &c. - - 727 – 641 17 — 85 3 – G 9.—Botanic Gardens: Purchase of Seeds, 740 – 739 – 6 – 19 6 Planus, Books, and Garden Sundries. G 10.—Travelling - - - - - 650 - 575 18 11 74 1 1 G 11.-Incidental Expenses - - - 743 – 603 7 9 || 139 12 3 TOTAL FOR INSTITUTIONS OF SCIENCE & ART | 44,789 – 42,148 4 9 2,640 18 10 — 3 7 Carried Forward £ 139,470 — 133,977 17 6 5,539 3 9 47 1 3

CLAss II.-continued.

Vote 34—DEPARTMENT of AGRICULTURE AND TECHNICAL INSTRUCTION, IRELAND–continued.

Expenditure, compared with Grant. SERVICE. GRANT. ExPENDITURE. Less More than Granted. than Granted. £. s. d. £. s. d. £ s. d. 1 # s. d Brought forward - - 139,470 — — . 133,977 17 6 5,539 3 9 47 1 3 Schools of SCIENCE AND ART, &c. : H 1.-Annual Grants, Science - - - 2,500 – – 2,253 13 – 246 7 – -H 2.-Annual Grants, Art- - - - 2,500 – – 2,086 10 7 || 413 9 5 H 3.-Grants for Examples, School Acces- 5,000 – – 5,000 – – - sories, Models, Books, and Materials for Examinations. H 4.—Grants for Drawing and Manual 1,350 — — 1,399 19 5 - 49 19 5 Instruction in Miscellaneous Schools. H 5.-Grants for Day Secondary Schools - 15,000 – – 19,396 9 3 - 4,396 9 3 ToTAL FoRSCHOOLs of SCIENCE AND ART - 26,350 – – 30,136 12 3 || 659 16 5 4,446 8 8 GEOLOGICAL SURVEY OF IRELAND. I 1.-Salaries - - - - - - 2,042 – – 2,031 10 7 10 9 5 I 2.-Travelling - - - - - 275 – – 272 14 – 2 6 — I 3.-IncidentalExpenses - - - - 25 – — 29 1 2 - 4. 1 2 ToTAL FOR GEOLOGICAL SURVEY - 2,342 – – 2,333 5 9 12 15 5 4 1 2 CoNGESTED DISTRICTs BOARD : (62 & 63 Vic, cap 18, s. 5.) K.—Grant in Aid - - - - - 25,000 — — 25,000 – – - Gross Total - - - - 193,162 – – 191,447 15 66,211 15 14,497 11 1 Net Surplus of Gross Estimate over Expenditure. £. 1,714 4 6 Deficiency of Appropriations in Deduct, Estimated. Realised. K. Realised. L.—Appropriations in Aid - - - 1,470 — — 1,440 is 6 £. 29 3 6 Net Surplus to be Surrendered. NET ToTAL - - - £. 191,692 – – 190,006 19 — £. 1,685 1 –

ExPLANATION of the causes of variation between Expenditure and Grant.

A-The saving was due to changes in the Staff during the year, new appointments being made at the initial rates of salary, and to the fact that the new (pensionable) scale of salary for Portal Veterinary Inspec. tors was not brought into operation until late in the year. A clerk was seconded as Private Secretary to the Lord-Lieutenant and the vacancy was filled temporarily by a junior Second Division Clerk.

B.—There were vacancies in the Staff of Inspectors of Technical Instruction during portion of the year, and travelling of Veterinary Inspectors in connection with the eradication of diseases in horses and sheep had to be postponed until the Autumn to a considerable extent, as their time in the earlier part of the year was mainly occupied with Swine Fever work.