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CLASS II.-continued.

VOTE 33

CHIEF SECRETARY FOR IRELAND.

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.

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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.--continued.

VOTE 33.-CHIEF SECRETARY FOR IRELAND—continued.

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

1).--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 calling in Physicians with reference to special cases under the Act 5 & 6 Vic., c. 123, Sec. 39, did not arise within the year.

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

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The Surplus of 2101. 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 Castle,

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.

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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.

Excess.
2. Sub-Head B includes payments to the Draftsman of Bills to the Irish Government Sub-Head B.
of subsistence allowance at the rate of a guinea a night for each night spent in London. Subsistence

Allowance. As allowances such as this are intended as compensation to Officers for the additional expense 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 finally 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.

In view of the fact that the matter has been put 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. ls. 8d.

Surplus,

£. d. Grant (Gross)

26.224 Expenditure (Gross)

26,140 9 1
Surplus

£. 83 10 11
Add,-
Appropriations in Aid realised in excess of the Esti-

79 10 9
Total Amount to be Surrendered

£. 163 1 8

John A. Kempe,
Comptroller and Auditor General.

8.

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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 Lordships in the opinion 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 reinind 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 be for the Accounting Officer to satisfy the Committee of the correctness of his charge.

With regard to the salary of Mr. Manders, My Lords think they would be justified in
allowing a salary of 9001. per annum and They sanction the payment to him of an allow-
ance of 2001. per annum to cover expenses of subsistence, and his liability to reside
either in London or Dublin as required.

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 1,2001. per annum. It must however, be understood
that neither the allowance, nor the fees, but only the substantive salary (9001.) 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.

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.

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CLASS II.—continued.

VOTE 34.-DEPARTMENT OF AGRICULTURE AND TECHNICAL INSTRUCTION, IRELAND-continued.

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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 Inspectors 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.

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