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CLASS VII.--continued.

VOTE 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.

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

John A. Kempe, H. J. Bidwell.

Comptroller and Auditor General.

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Class VII.--continued.

VOTE 4.

IRELAND DEVELOPMENT GRANT.

(A). IRELAND DEVELOPMENT GRANT VOTE, 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.

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(B). GUARANTEE FUND, 1905-6.

Transactions in respect of the IRELAND DEVELOPMENT GRANT. 3 Edw. 7, cap. 23, Ireland Development Grant Act, 1903 ; and 3 Edw. 7, cap. 37, Irish Land Act, 1903,

Sec. 38.

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CLASS VII.- continued.

VOTE 4.

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.

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27.

4 B 2

CLASS VII.—continued.

Vote 4.

IRELAND DEVELOPMENT GRANT.

EXPLANATION of the Causes of variation between Expenditure and Estimate.

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Subhead B.—The building operations did not commence until after September 1905, and the Architect Wüs not in a position to certify to the completion of more work than would warrant the payment of the sum of 5,8381. 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 1,6021. 128. 7d.

Subhead G.– The item 3,8001. represents the balance of cost of Dredger, but no neces ty 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.

Subliead 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 negotiations were also protracted, and legal difficulty which had not been foreseen arose with regard to the local contribution.

Subhead 0.- The Expenditure under this Sub-Hearl was less than anticipated.

CLASS VII.--continued.

VOTE 4.

IRELAND DEVELOPMENT GRANT.

REPORT OF

THE COMPTROLLER AND AUDITOR GENERAL.

8. d.

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

£
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 bave been examined in my department and are correct.

ACCOUNTS OF THE IRELAND DEVELOPMENT GRANT.

Vote
Account.

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 110,0001. was transferred to the
Guarantee Fund, Statement B.

Guarantee
Fund

B.--GUARANTEE FUND, 1905-6. 2. Out of the sum of 110,0001. transferred from the Vote Account, Staʻement A, a payment of 38,6981. 118. 7d. was made to the National Debt Commissioners for the purpose 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.

Deposit Account.

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 the Estimates submitted to Parliament.

The payments made are in accordance with the details of the Revised Estimate 1905-06, Subheads B. to 0. 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 86,2161.

The sum of 8811. 1s. --d. 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 135,9001. 118, 51.

John A. Kempe, Comptroller and Auditor General,

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