REVENUE BUILDINGS.

ACCOUNT of the Sum Expended, in the Year ended 31 March 1925, compared with the Sum Granted, for Expenditure in respect of CUSTOMS and EXCISE, INLAND REVENUE, POST OFFICE, and TELEGRAPH BUILDINGS in GREAT BRITAIN, and certain Post Offices abroad.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A.-See Statement of New Works.

B.-Due to minor variations spread over a large number of buildings.

BB. An additional programme for the relief of unemployment was put in hand during the winter of 1924.

C.-Demands were heavier than expected. Of the total excess, 5001. relates to London Offices, 1,2001. to offices in the provinces, and 2001. to Scottish offices.

D. Due to the cost of removals not anticipated when the estimate was prepared.
F.-Expenditure generally was below anticipation.

EXPLANATION of the Causes of Variation between Expenditure and Grant-contd.

G.-See Statement of New Works.

H.-Due to the cumulative effect of minor variations.

HH.-See explanation under Subhead BB.

HHH.-Subhead opened to record expenditure on telephonic services.

I. There was an increase of requirements in connexion with the furnishing of Tax offices in the country and in Scotland (3,7001.). Savings accrued on London offices to the extent of 2,0001.

J.-Removals fell off considerably during the year.

K.-Under-estimated.

L.-Expenditure fell short of anticipation.

M.-See Statement of New Works.

MM. See Statement of New Works.

N. Due to the growing requirements of the service. The estimate for 1925-26 was considerably increased.

NN.-An additional programme for the relief of unemployment was put in hand during the winter of 1924.

EXPLANATION of the Causes of Variation between Expenditure and Grant-contd. O.-Insufficient provision was made for expenditure in connexion with the furnishing of Grade II offices formerly borne upon Post Office votes. Demands for the Postal service generally exceeded anticipation. Increased provision was made in Estimates for 1925-26.

P.-Demands on this subhead were fewer than expected.

Q.-Requirements under the head of fuel exceeded anticipation (15,0007.), while expenditure on household articles was less than estimated by 4,0001. Provision under this subhead for 1925-26 was increased by 12,5007.

QQ.-331. 8s. 10d., seven payments of compensation for damage to property and for injuries, not exceeding 201. in any one case.

181. was paid to an occupier of quarters in the Customs and Excise building at Holyhead, as compensation for giving immediate possession, the accommodation being urgently required for official use (S.24614).

91. 15s. 1d. was paid for an option to hire premises at Kingston-by-Sea on the expiration of the lease of the Custom House building. The option was not exercised, as eventually it became possible to purchase the existing premises (S.24247).

Expenditure as under has been charged to this subhead on account of premises surrendered by agreement with the lessors before the date of expiration of the leases :

171. 7s. 6d. Edgbaston Customs and Excise. Rent 551. per annum. Surrendered 1 March 1924, instead of Michaelmas 1924 (S.23044).

101. 16s. 11d. Lawrencekirk Customs and Excise. Rent 141. per annum.

28 March 1924, instead of Whitsunday 1925 (S.24031).

Surrendered

61. 17s. 3d. Wandsworth Customs and Excise and Inland Revenue. Rent 951. per annum. Surrendered 27 February 1925, instead of Midsummer 1925 (S.26320). 61. Nuneaton Telephone Exchange. Rent 401. per annum. instead of Michaelmas 1925.

Surrendered Michaelmas 1924,

21. 9s. 10d. Clitheroe Customs and Excise. Rent 351. per annum. 1924, instead of Ladyday 1925.

Surrendered 29 November

EXPLANATION of the Causes of Variation between Expenditure and Grant-contd. Appropriations in Aid and Receipts payable to Exchequer.

Changes took place during the year which affected the receipts from tenancies in Customs and Inland Revenue buildings. Miscellaneous receipts cannot be closely estimated. In the case of Post Offices, old materials realized 3,2881., while the sum of 3,3001. for which no provision had been made was received from tenants of the late British Post Office at Shanghai.

Subhead N.-A contractor, whose tender for painting work at Woking Post Office and Sorting Office was accepted, refused to carry out the contract on the ground that an error had been made by him in estimating. A claim for 81. 17s., extra cost incurred owing to his default, was abandoned, the amount involved not justifying legal proceedings (S.26666).

An ex gratia payment of 251. was made to a contractor for the supply of coke, for extra cost incurred by his failure through inadvertence to make his tender subject to the fluctuations of prices at the local gas works. 101. 12s. 3d. was charged to subhead Q, and 71. 7s. 9d. and 71. to subheads H. and V. Public Buildings, respectively (S.25332).

271. 18s. 9d. was paid to the contractors for the supply of spirits of salts during the six months ended 21 August 1923, for containers not returned to them. Credit will be allowed for any future returns (S.16716).

Subhead R.-681. 1s., rent, &c., of rooms in Victoria Street, S.W., was written off. The tenant went into liquidation, and no dividend was paid (S.26437).

871. 3s. 6d. was paid to contractors for the supply of disinfectant during the six months ended 14 September 1923, for containers not returned to them. The payment was charged to various votes and recoverable services. Some of the containers, which, under the terms of the contract, are not now returnable to the firm, have since been received at the Board's stores, and are being re-issued as government-owned receptacles (S.1122).

The net expenditure on Post Office buildings during the year borne by the Telephone Capital Account, amounted to 465,0871. 3s. 6d.

H.M. Office of Works,

26 November 1925.

Lionel Earle,
Accounting Officer.

I have examined the above Account in accordance with the provisions of the Exchequer and Audit Departments Act, 1921. I have obtained all the information and explanations that I have required, and I certify, as the result of my audit, that in my opinion the above Account is correct.

Malcolm G. Ramsay,

Comptroller and Auditor General.

STATEMENT Of Expenditure on New WORKS, ETC., 1924-25.

A.I. 1. The negotiations for leasing the site were protracted and possession was not obtained as early as anticipated. This led to delay in commencing the work. A re-vote was included in the estimate for 1925-26. Total (revised) estimate, 2,4007. : expenditure to 31 March 1925, 491. 19s. : balance, 2,3501. 1s.

A.III. 1.-Jewry Street (5), E.C., Customs Store Department: Adaptations including installation of central heating. Estimated cost, 1,0701.; expenditure to 31 March 1925, 1,0541. 13s. 4d.; balance, 151. 6s. 8d. Completed. Further charges to come.

A.III. 2.-Dover: Fresh accommodation. Estimated cost, 6381.; expenditure to 31 March 1925, 3681. 19s. 1d.; balance, 2691. -s. 11d. Completed. Saving due to the receipt of favourable tenders, and to economies effected in the scheme. (See also Subhead G.)

4, 5, and 6.-Requirements under the head of Minor Works are subject to considerable fluctuation. The service is not one which admits of close estimating.