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CLASS III.- continued.

VOTE 12.

CROFTERS COMMISSION.

ACCOUNT of the Sum Expended, compared with the Sum Granted, to defray the Salaries and

Expenses of the Establishment of the CROFTERS COMMISSION, 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 on the allowance for Assessors and Interpreters.

B.—Owing to illness and other causes the amount of time spent away from Edinburgh by the Commissioners and their Staff was not so great as anticipated when the Estimate was framed.

C. and D.-Casual variations.

EXTRA REMUNERATION. The Secretary of the Crofters Commission received £42 from the Congested Districts Board for special services on behalf of the Board.

The Surplus of 2181. 2s. 8d., shown on the Account of the Vote “Crofters Commission,” for the year ended 31st March 1905, has been surrendered.

P. Persse Sealy,
Clerk in Charge of Accounts.

Kenneth Mackenzie,
Exchequer, Edinburgh,

King's and Lord Treasurer's Remembrancer, 28, September, 1906.

Accounting Officer.

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. CLASS III.--continued.

VOTE 12.

CROFTERS COMMISSION.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. The Surplus to be Surrendered is, as shown by the Account, 2621. –8. 7d.

Surplus

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2. From a statement, furnished to me by the Inland Revenue Department, it appears i'ee Stamps. that 121. 14s. 6d. was received in that Department during the year for Fee, &c., Stamps in connection with this Vote.

John A. Kempe,
Comptroller and Auditor General.

CLASS III.-continued.

VOTE 13.

PRISONS, SCOTLAND.

ACCOUNT of the Sum Expended, compared with the Sum Granted, to defray the Salaries and

Expenses of the Prison COMMISSIONERS for SCOTLAND, and of the Prisons under their control, including the Maintenance of Criminal Lunatics and Inmates of the State Inebriate Reformatory, and the Preparation of Judicial Statistics, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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PRISONS, &c.
D.-Pay and Allowances of Officers (in-

cluding Uniform)
E. -Victualling
F.-Clothing, Bedding, Furniture, &c. -
G.-Medicines, Surgical Instruments, &c.
H.-Gratuities to Prisoners -
I.--Fuel, Light, Water, Cleaning Articles, &c.
J.-Rents and Feu Duties
K.-Escort and Conveyance
L. -New Buildings and Alterations
M.-Ordinary Repairs of Buildings
N.–Maintenance of Insane Prisoners Boarded

out
0.-Incidental Expenses
P.-Contributions to Discharged Prisoners'

Aid Societies
Q.-Maintenance of Prisoners in Police Cells
R.-Purchase and Adaptation of Property

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CLASS III.- continued.

VOTE 13.-PRISONS, SCOTLAND-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A.--Excess caused by payment made to Dr. Edwin Matthew for services as Acting Assistant to hledical Adviser during the absence of Dr. James C. Dunlop in America, on the business of the Royal Commission on the care of the Feeble-minded – Treasury Letter 15th December, 1905, No. 22866/05 (S.). No. 6336/32)— and payments to Boy Clerks engaged during absence of Abstractors on prolonged sick leave, less saving on allowance for temporary Draughtsman, and in respect of vacancy in Office of Abstractor for a short period. Treasury Letter 10th March, 1906, No. 4103706 (S.O. No. 16500 D/14.)

B.-Less travelling than was anticipated.

C. and H.--Estimated as closely as possible. Treasury letter, 10th March 1906, No. 4103/06 (S.O. No. 16500 D/14).

D.—Saving owing partly to non-occupation of authorised offices, and partly on sums estimated for Officers' uniforms, substitutes for sick Officers, &c. No Marriage Gratuities were paid to Female Officers during tho year.

E., G., J., K., M., and Q.-Estimated as carefully as possible.
F.—Saving due to utilisation of surplus stocks.
I.-Saving due to reduction in price of coal and coke.
L.-A detailed statement is appended with explanations of variations between Grant and Expenditure.
N.-The Expenditure under this head unexpectedly fell much below the average of recent years.
0.-Saving on sum estimated for transfers of officers.

P.-Excess owing to extended operations of Discharged Prisoners' Aid Societies, including formation of new Homes under the auspices of the Church of Scotland Committee on Social Work. Treasury Letters 10th March 1906, No. 4103/06, and 28th May 1906, No. 9364/06 (S.O. No. 16500 D/14 and 17.)

R.-Excess caused by purchase of additional land at Dumfries, authorised by Treasury Letter of 24th February 1906, No. 2827/06 (S.O. No. 16500 D/12.)

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The Excess of Manufactory Receipts over Expenditure (6,2561. 15s. 8d.) is accounted for as follows:

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CLASS III.--continued.

VOTE 13.-PRISONS, SCOTLAND—continued.

The Surplus of 3,7161. 16s. 3d., shown on the Acoount of the Vote “Prisons, Scotland,” for the year ended 31st March 1905, has been surrendered.

A. B. McHardy,

Accounting Officer. H. E. Hicks.

D. Crombie,

Secretary

19th November, 1906.

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

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