REPAYMENTS TO THE LOCAL LOANS FUND.

ACCOUNT of the Sum Expended, in the Year ended 31 March 1928, compared with the Sum Granted, for making the payment due to the LOCAL LOANS FUND in respect of Advances in NORTHERN IRELAND.

I have examined the above Account în 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.

ROYAL COMMISSIONS, &c.

See also Report of the Comptroller and Auditor General.

ACCOUNT of the Sum Expended, in the Year ended 31 March 1928, compared with the Sum Granted, for the Salaries and other Expenses of ROYAL COMMISSIONS, COMMITTEES, and SPECIAL INQUIRIES, &c., including provision for Shorthand and the Expenses of SURPLUS STORES, &C., LIQUIDATION.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

B.1 and D.1.-The excesses were due to fluctuations in the bonus.

C.1 and 2.-The services of an Inspector of Monuments for which provision was made, were not available.

D.2. The surveys in Herefordshire were restricted in order that the volumes on Roman London and the City of London might be completed.

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

E.1.-One of the temporary clerks' posts was vacant for a portion of the year. E.2. It is difficult to forecast accurately the amount of travelling that will be necessary. E.3. The Annual Conference, held at Aberdeen, entailed greater expenditure than was anticipated.

E.4.-31. 3s., 21. 5s., 8s. 6d. Balances due to members of dissolved Associations which had no funds to meet the claims and 2s. Od. deficiency discovered on the death of the Treasurer of a School Savings Association (F. 4417/2).

F.1 and 2.-The work of the Commission decreased more rapidly than was anticipated. F.3. The Treasury Pool of Shorthandwriters was able to undertake the verbatim reporting required by the Commission.

G.-The excess was due to fluctuations in bonus and to the employment of additional staff for a portion of the year.

H.1. It was found possible early in the year to dispense with the services of a temporary clerk.

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

1.2 and 3.-The Commission was unable to make the progress anticipated in connexion with the second part of its terms of reference.

K.2. When the estimate was framed it was difficult to forecast with accuracy the amount of travelling that would be involved.

L.1.-It was found possible to reduce the staff more quickly than had been anticipated.

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

L.2. The expenditure under this subhead is dependent to a certain extent on the results of legal actions.

M.-The expenditure under this subhead is mainly dependent on the number of new Commissions, &c., appointed during the year and cannot be precisely estimated.