HC Deb 30 July 1906 vol 162 cc569-82

Considered in Committee.

(In the Committee.)

Whereas it appears by the Navy Appropriation Account for the year ended the 31st day of March, 1905, and the statement appended thereto, as follows, viz:—

  1. (a.) That the gross expenditure for certain Navy Services exceeded the estimate of such expenditure by a total sum of £415,439 18s. 8d., as shown in Column No. 1 of the Schedule hereto appended; while the gross expenditure for other Navy Services fell short of the estimate of such expenditure by a total sum of £449,539 13s. 1d., as shown in Column No. 2 of the said appended Schedule, so that the gross actual expenditure for the whole of the Navy Services fell short of the gross estimated expenditure by the net sum of £34,099 14s. 11d.;
  2. (b.) That the receipts in aid of certain Grants for Navy Services fell short of 570 the total estimated receipts by the sum of £80,479 6s. 10d., as shown in Column No. 3 of the said appended Schedule, while the receipts in aid of other Navy Services exceeded the estimate of such receipts by a total sum of £70,198 8s. 9d., as shown in Column No. 4 of the said appended Schedule, so that the total actual receipts in aid of the Grants for Navy Services fell short of the total estimated receipts by the net sum of £4,280 18s. 1d.
  3. (c.) That the resulting differences between the Exchequer Grants for Navy Services and the net expenditure are as follows, viz.—

£ s. d.
Total Surpluses 455,107 18 8
Total Deficits 425,289 1 10
Net Surplus £29,818 16 10

And whereas the Lords Commissioners of His Majesty's Treasury have temporarily authorised the application, in reduction of the net charge on Exchequer Grants for certain Navy Services, of the whole of the sums received in excess of the Estimated Appropriation-in-Aid, in respect of the same services, and have also temporarily authorised the application of so much of the said total surpluses on certain Grants for Navy Services as is necessary to cover the said total deficits on other Grants for Navy Services.

1. Motion made, and Question proposed, "That the application of such sums be sanctioned: "—(Mr. McKenna.)

MR. CLAUDE HAY

asked why there had been an excess of expenditure over the estimates of £4,280 for Navy Services.

THE SECRETARY TO THE ADMIRALTY (Mr. EDMUND ROBERTSON,) Dundee

replied that those figures related to matters which happened two years ago. There were many precedents for the course they were now taking.

MR. WILLIAM RUTHERFORD (Liverpool, West Derby)

said he was aware that there was a considerable number of precedents for Resolutions of this kind, but nevertheless this course was exceedingly objectionable. The real meaning of it was that in the Navy sums had been spent to the extent of £415,000 over and, above the amount voted. There was an item for £279,000 for contract work which had not been carried out, the expenditure for which had, been authorised by the House. He would, like to have some explanation on that point. Hon. members who were now on the Government side had denounced this system of book-keeping when they were in Opposition. It was absolutely bad and, unsound. One would have thought after the protests made in former years that hon. Gentlemen opposite would, not have come here to do the same sort of financial juggle. He was very much ashamed, when this practice was followed, on his own side, but they made no fantastic attempts to pose as financial purists. Now that great financial reformers had obtained control of affairs this was the sort of thing they did.

MR. BOWLES (Lambeth, Norwood)

said he wished to associate himself with the argument of the hon. Gentleman who had just sat down. This was a kind of Resolution which was highly undesirable. The accounts showed, that Vote after Vote in the Admiralty Estimates for the year 1904–5 had. been wrong. [Cries of "Oh!"] He could, assure hon. Gentlemen opposite that he had not the slightest Party motive in making these remarks. His sole concern was to get some assurance from the Government that this matter would have their attention. Vote after Vote showed bad estimating. He knew perfectly well that the Treasury was empowered by the Appropriation Act to do as was now proposed, but he desired to point out that it was a method, which defeated the control of this House over finance.

THE CHAIRMAN

The Resolution is merely carrying into effect the Act of Parliament. The hon. Member is not entitled to criticise the Act of Parliament.

MR. BOWLES

said he quite agreed. He was endeavouring to point out the effect of the Resolution they were now asked, to pass. It was a system which weakened, the control this House ought to have over expenditure. He hoped, they might look forward to something being done for the mitigation of the admitted abuses under this system of finance.

THE FINANCIAL SECRETARY TO THE TREASURY (Mr. MCKENNA,) Monmouthshire, N.

said the hon. Gentlemen had correctly stated, that what was now being done was in accordance with Act of Parliament. In order to allay the alarms of which the hon. Gentleman had spoken let him remind, the House that all these surpluses and excesses were dealt with in detail by the Public Accounts Committee, and. that the accounts were not presented to this House until they had been so considered. The Public Accounts Committee was satisfied that this procedure was good procedure. Personally he did not think it was a bad system, and in the interest of economy it was an admirable system. Every item in the accounts now before the Committee had already been considered, and he submitted that it was unnecessary to occupy the time of the Committee in going into them in detail.

SIR E. CARSON

said there was an item of £279,000 in the accounts described as a surplus over the estimate for contract work. Supposing he was of an inquisitive turn of mind, how was he to find out the particulars of that item?

MR. MCKENNA

From the Report of the Comptroller and Auditor-General.

LORD R. CECIL

Has that Report been issued?

MR. MCKENNA

On this particular point it has not been issued.

LORD R. CECIL

referred to the items on page 23 of the Accounts and asked whether the House had really any control whatever over them.

MR. MCKENNA

said the control consisted in the powers of the Comptroller and Auditor-General who was an officer of this House. He reported to the Public Accounts Committee. That Committee had expressed their satisfaction with every item of these accounts.

LORD R. CECIL

asked whether it would be possible for any Member of the House who disapproved of any of these items to move a reduction.

MR. MCKENNA

No.

LORD R. CECIL

said the House had no real effective control over the policy of the expenditure of these sums. That was the point to which they desired to address themselves. On the face of it the system appeared to be a very bad one.

MR. HARMOOD-BANNER (Liverpool, Everton)

said that it seemed to him an extraordinary thing that they should have all sorts of statements made as to this expenditure.

THE CHAIRMAN

said he had already stated that it was done according to Act of Parliament.

Schedule.
Number of Vote. Navy Services, 1904–5. Votes. Gross Expenditure. Appropriations in Aid.
Excesses of Actual over Estimated Gross Expenditure. Surpluses of Estimated over Actual Gross Expenditure. Deficiencies of Actual as compared with Estimated Receipts. Surpluses of Actual as compared with Estimated Receipts.
1. 2. 3. 4.
£ s. d. £ s. d. £ s. d. £ s. d.
1 Wages, &c, of Officers, Seamen, and Boys, Coast Guard, and Royal Marines 67,474 12 8 27,310 2 9
2 Victualling and Clothing for the Navy 4,869 8 7 13,100 9 4
3 Medical Establishments and Services 11,525 9 9 1,689 19 2
4 Martial Law 1,094 17 11 3 17 10
5 Educational Services 12,944 6 2 3,310 8 11
6 Scientific Services 4,167 15 5 8,634 10 5
7 Royal Naval Reserves 26,290 0 8 669 9 2
8 Shipbuilding, Repairs, Maintenance, &c.:
Sec. 1 Personnel 23,824 18 8 803 14 6
Sec. 2 Materiel 224,212 8 9 26,823 8 1
Sec. 3 Contract Work 279,759 11 0 37,273 4 9
9 Naval Armaments 11,028 19 9 19,155 8 7
10 Works, Buildings and Repairs at Home and Abroad 78,202 1 1 4,367 19 8
11 Miscellaneous Effective Services 82,854 11 5 3,912 19 0
12 Admiralty Office 1,751 7 1 2 9 3
13 Half-Pay, Reserved and Retired Pay 5,584 1 3 4,103 10 6
14 Naval and Marine Pensions, Gratuities, and Compassionate Allowances 5,604 12 10 5,436 16 9
15 Civil Pensions and Gratuities 22,235 13 11 79 6 11
Amount written off as irrecoverable 2,054 15 4
415,439 18 8 449,539 13 7 80,479 6 10 76,198 8 9
Net Surplus, £34,099 14 11 Net Deficit, £4,280 18 1

Whereas it appears by the Army, Appropriation Account for the year ended the 31st day of March, 1905, and

MR. HARMOOD-BANNER

said he would like to point out that the system would not tend to purity of administration—

THE CHAIRMAN

said that the hon. Gentleman was not in order.

LORD BALCARRES (Lancashire, Chorley)

asked if they were to understand that the Financial Secretary to the Treasury approved of this system.

MR. WILLIAM RUTHERFORD

asked whether this House or a Committee of the House had ever authorised the expenditure of this £224,212 for material.

MR. MCKENNA

said that powers were given to the Treasury by Act of Parliament to spend that sum.

the statement appended thereto, as follows, viz. —

  1. (a.) That the gross expenditure for certain Army Services exceeded the estimate of such expenditure by a total sum of £256,367 3s. 3d., as shown in Column No. 1 of the Schedule hereto appended; while the gross expenditure for other Army Services fell short of the estimate of such expenditure by a total sum of £365,574 5s. 6d., as shown in Column No. 2 of the said appended Schedule; so that the gross actual expenditure for the whole of the Army Services fell short of the gross estimated expenditure by the net sum of £109,207 2s. 3d.
  2. (b.) That the receipts in aid of certain Army Services fell short of the estimate of such receipts by a total sum of £8,475 7s. 10d., as shown in Column No. 3 of the said appended Schedule; while the receipts in aid of other Army Services exceeded the estimate of such receipts by a total sum of £383,643 16s. 2d. as shown in Column No. 4 of the said appended Schedule; so that the total actual receipts in aid of the Grants for Army Services exceeded the total estimated receipts by the net sum of £375,168 8s. 4d.
  3. (c.) That the resulting differences between the Exchequer Grants for Army Services and the net expenditure are as follows, viz.:—

£ s. d.
Total Surpluses 701,636 8 5
Total Deficits 217,260 17 10
Net Surplus £484,375 10 7

And whereas the Lords Commissioners of His Majesty's Treasury have temporarily authorised the application, in reduction of the net charge on Exchequer Grants for certain Army Services, of the whole of the sums received in excess of the estimated Appropriation-in-Aid, in respect of the same services, and have also temporarily authorised the application of so much of the said total surpluses on certain Grants for Army Services as is necessary to cover the said total deficits on other Grants for Army Services.

2. Motion made, and Question proposed, "That the application of such sums be sanctioned."—(Mr. McKenna.)

MR. WILLIAM RUTHERFORD

said he gathered from the so-called explanation given by the Secretary to the Treasury that the Public Accounts Committee had investigated these items and made a Report. In these Army accounts there was a sum of £256,367 which had been spent without the authority of this House or of a Committee of this House. Then there was one item consisting of £12,562 spent upon the Volunteers. He wanted to know on what branch of the Volunteers that money was spent. He wanted some explanation also about the expenditure for provisions, forage, and other supplies, of £115,062. Why should that money be spent before authority had been received from this House to spend it? The Public Accounts Committee said two years ago—

THE CHAIRMAN

said that the Report of the Public Accounts Committee two years ago was not before the House. Besides, it could have no bearing on the question before the Committee.

MR. WILLIAM RUTHERFORD

said that with deference to the Chairman he would like to read an extract to show that this practice was objected to by the Public Accounts Committee.

MR. MCKENNA

said the practice was enjoined by Act of Parliament.

MR. WILLIAM RUTHERFORD

said that if this particular Resolution was imposed when there was a war going on, or when they were winding up a war, then he could understand it. There were circumstances under which this kind of practice might be resorted to; but there was no emergency now.

THE CHAIRMAN

said that he had already ruled two or three times that the hon. Gentleman was out of order.

SIR E. CARSON

called attention to the fact that the Public Accounts Committee had not published their Report in reference to this matter.

MR. CLAUDE HAY

said it had been pointed out that this expenditure was controlled in two ways—firstly, by the Comptroller and Auditor-General, and, secondly, by the Public Accounts Committee. It was clear that the Public Accounts Committee had not rendered to the House of Commons their Report on the matter, and as the House was deprived of this safeguard he begged to move to report progress.

Motion made, and Question proposed, "That the Chairman do report progres; and ask leave to sit again."—(Mr. Claude Hay.)

THE SECRETARY OF STATE FOR WAR (Mr. HALDANE,) Haddington

said this matter had been investigated by a Committee presided over by the right hon. Gentleman the Member for West Derbyshire, than whom, he ventured to say, there was no more trusted Member of this House. He wished to know from that right hon. Gentleman whether the only reason why the Report had not been published was that one of the members of the Committee was ill, and that had delayed the publication of their Report. He would also ask whether these items had not been investigated by the Comptroller and Auditor-General. Was the suggestion that these items were new when they were part of the accounts of 1905–6? As to the amount required in regard to provisions, forage and other supplies, the Comptroller and Auditor-General pointed out that the number of soldiers on the establishment during the current year was in excess of what was estimated for, and further provision had to be made which amounted to £59,000 out of £119,000. There were also a number of mules which had to be provided for.

MR. VICTOR CAVENDISH (Derbyshire, W.)

said it was most unfortunate that they should have to take this appropriation prior to the Report of the Public Accounts Committee, but owing to the illness of an official they were compelled to do so.

MR. WILLIAM RUTHERFORD

objected to passing these proposals without the protection of the Report of the Public Accounts Committee. He supported the Motion to report progress.

MR. MCKENNA

said the hon. Gentleman might take it from him that the Public Accounts Committee had passed every one of these items.

SIR E. CARSON

inquired if there was any precedent for passing these Resolutions before the presentation of the Report of the Public Accounts Committee.

MR. MCKENNA

could not say whether there was or not, but at all events he pointed out that the Committee had before it the Report of the Comptroller and Auditor-General.

MR. HICKS BEACH (Gloucestershire, Tewkesbury)

said a similar point was taken against these Resolutions last year by the then Opposition.

MR. CLAUDE HAY

thought the Committee should agree to his Motion to report progress.

Question put.

The. Committee divided:—Ayes, 32; Noes, 252. (Division List No. 285.)

AYES.
Arkwright, John Stanhope Courthope, G. Loyd O'Neill, Hon. Robert Torrens
Ashley, W. W. Craig, Chas Curtis (Antrim, S.) Roberts, S. (Sheffield, Ecclesall)
Balcarres, Lord Dalrymple, Viscount Rutherford, W. W. (Liverpool)
Banner, John S. Harmood- Fetherstonhaugh, Godfrey Starkey, John R.
Barrie, H. T. (Londonderry, N.) Finch, Rt. Hon. George H. Thomson, W. Mitchell-(Lanark
Beach,Hn. Michael Hugh Hicks Forster, Henry William Walrond, Hon. Lionel
Bottomley, Horatio Hamilton, Marquess of Wolff, Gustav Wilhelm
Bridgeman, W. Clive Hervey, F. W. F. (BuryS. Edm' ds Younger, George
Carson, Rt. Hon. Sir Edw. H. Hill, Henry Staveley (Staff'sh.)
Castlereagh, Viscount Lane-Fox, G. R. TELLERS FOR THE AYES—Mr.
Cecil, Lord R. (Marylebone, E.) Long, Rt. Hn. Walter(Dublin, S.) Claude Hay and Mr. Bowles.
Corbett, T. L. (Down, North) Marks, H. H. (Kent)
NOES.
Acland, Francis Dyke Barnard, E. B. Berridge, T. H. D.
Ainsworth, John Stirling Barran, Rowland Hirst Bertram, Julius
Allen, A.Acland(Christchurch) Barry, E. (Cork, S.) Billson, Alfred
Allen, Charles P. (Stroud) Beale, W. P. Black,Athur W. (Bedfordshire)
Astbury, John Meir Beaumont, W. C. B. (Hexham) Boland, John
Baker, Joseph A. (Finsbury,E.) Beck, A. Cecil Brace, William
Baring, Godfrey (Isle of Wight) Benn,SirJ.Williams(Devopn'rt) Bramsdon, T. A.
Barlow, Percy (Bedford) Benn, W. (T'w'rHamlets,S. Geo.) Brodie, H. C.
Brunner, J.F.L.(Lancs., Leigh) Haslam, James (Derbyshire) Norman, Henry
Bryce,Rt.Hn.James(Aberdeen) Haslam, Lewis (Monmouth) Norton, Capt. Cecil William
Buchanan, Thomas Ryburn Haworth, Arthur A. Nuttall, Harry
Burnyeat, W. J. D. Hayden, John Patrick O'Brien, Kendal(Tipperary Mid
Buxton, Rt.Hn.Sydney Charles Hazleton, Richard O'Connor, James(Wicklow, W.)
Byles, William Pollard Hedges, A. Paget O'Connor, John (Kildare, N.)
Carr-Gomm, H. W. Helme, Norval Watson O'Connor, T. P. (Liverpool)
Causton,Rt. Hn. RichardKnight Henderson, Arthur (Durham) O'Doherty, Philip
Cheetham, John Frederick Henderson,J.M.(Aberdeen, W.) O'Donnell, T. (Kerry, W.)
Cherry, Rt. Hon. R. R. Henry, Charles S. O'Dowd, John
Churchill, Winston Spencer Herbert, Col. Ivor (Mon., S.) O'Grady, J.
Clancy, John Joseph Higham, John Sharp O'Hare, Patrick
Clarke, C. Goddard Hobart, Sir Robert O'Malley, William
Clough, W. Hodge, John O'Mara, James
Cogan, Denis J. Hogan, Michael O'Shaughnessy, P. J.
Collins, Stephen (Lambeth) Hope,W.Bateman(Somerset,N. Paul, Herbert
Collins,SirWm.J.(S,Pancras.W) Horniman, Emslie John Pearce, Robert (Staffs. Leek)
Condon, Thomas Joseph Howard, Hon. Geoffrey Philipps,Col. Ivor (S'thampt'n)
Cooper, G. J. Hudson, Walter Pirie, Duncan V.
Corbett, A. Cameron (Glasgow) Hyde, Clarendon Price, C. E. (Edinb'gh.Central)
Corbett, C.H(Sussex,E.Grints'd Illingworth, Percy H. Priestley, W.E.B. (Bradford.F.
Cornwall, Sir Edwin A. Jardine, Sir J. Radford, G. H.
Craig, Herbert J. (Tynemouth) Jenkins, J. Rainy, A. Rolland
Crean, Eugene Johnson, John (Gateshead) Raphael, Herbert
Crooks, William Johnson, W. (Nuneaton) Redmond,John E. (Waterford)
Crossley, William J. Jones, Leif (Appleby) Redmond, William (Clare)
Cullinan, J. Jones, William(Carnarvonshire) Rees, J. D.
Davies, Timothy (Fulham) Jowett, F. W. Rendall, Athelstan
Davies, W. Howell (Bristol, S.) Joyce, Michael Richards,Thomas (W.Monm'th
Delany, William Kennedy, Vincent Paul Roberts, Charles H. (Lincoln)
Dewar, Arthur (Edinburgh, S.) Kincaid-Smith, Captain Roberts, G. H. (Norwich)
Dolan, Charles Joseph Laidlaw, Robert Roberts, John H. (Denbighs.)
Duckworth, James Lamb, Ernest H. (Rochester) Robinson, S.
Duffy, William J. Lambert, George Rogers, F. E. Newman
Dunn, A. Edward (Camborne) Lamont, Norman Russell, T. W.
Dunne,MajorE.Martin(Walsall) Law, Hugh A. (Donegal, W.) Samuel, Herbert L. (Cleveland)
Edwards, Clement (Denbigh) Leese, SirJosephF.(Accrington) Scott,A.H.(Ashton underLyne)
Edwards, Enoch (Hanley) Lehmann, R. C. Seely, Major J. B.
Edwards, Frank (Radnor) Levy, Maurice Shackleton, David James
Elibank, Master of Lewis, John Herbert Shaw, Rt. Hon. T. (Hawick,B.)
Erskine, David C. Lough, Thomas Sheehan, Daniel Daniel
Essex, R. W. Lundon, W. Sheehy, David
Everett, R. Lacey Lupton, Arnold Shipman, Dr. John G.
Farrell, James Patrick Lyell, Charles Henry Silcock, Thomas Ball
Fenwick, Charles Macdonald, J. R. (Leicester) Simon, John Allsebrook
Ferens, T. R. Maclean, Donald Sinclair, Rt. Hon. John
Ffreneh, Peter Macpherson, J. T. Sloan, Thomas Henry
Field, William MacVeagh, Jeremiah (Down,S.) Smeaton, Donald Mackenzie
Fiennes, Hon. Eustace MacVeigh, Chas. (Donegal, E.) Smyth, Thomas F. (Leitrim, S.)
Findlay, Alexander M'Callum, John M. Spicer, Sir Albert
Flavin, Michael Joseph M'Hugh, Patrick A. Stanley,Hon.A.Lyulph(Chesh.)
Freeman-Thomas, Freeman M'Kenna, Reginald Straus, B. S. (Mile End)
Fuller, John Michael F. M'Killop, W. Strauss, E. A. (Abingdon)
Fullerton, Hugh M'Laren, H. D. (Stafford, W.) Stuart, James (Sunderland)
Gibb, James (Harrow) M'Micking, Major G. Sullivan, Donal
Gill, A. H. Manfield, Harry (Northants) Sutherland, J. E.
Ginnell, L. Mansfield, H. Rendall (Lincoln) Tennant, Sir E. (Salisbury)
Gladstone, Rt. Hn. HerbertJohn Marks,G.Croydon (Launceston) Toulmin, George
Glendinning, R. G. Meagher, Michael Ure, Alexander
Glover, Thomas Menzies, Walter Verney, F. W.
Goddard, Daniel Ford Mond, A. Villiers, Ernest Amherst
Gooch, George Peabody Montagu, E. S. Walsh, Stephen
Greenwood, G. (Peterborough) Montgomery, H. G. Walters, John Tudor
Gulland, John W. Mooney, J. J. Ward,W.Dudley(Southampton
Gurdon, Sir W. Brampton Morgan, G. Hay (Cornwall) Wason,John Cathcart(Orkney)
Haldane, Rt. Hon. Richard B. Morse, L. L. Watt, H. Anderson
Halpin, J. Morton, Alpheus Cleophas Wedgwood, Josiah C.
Hammond, John Murnaghan, George Weir, James Galloway
Hardie,J.Keir(Merthyr Tydvil) Murphy, John Whitbread, Howard
Hardy, George A. (Suffolk) Nannetti, Joseph P. White, George (Norfolk)
Harmsworth, Cecil B. (Worc'r) Nicholls, George White, J. D. (Dumbartonshire)
Harrington, Timothy Nicholson, Chas.N. (Doncast'r) White, Luke (York, E.R.)
Harvey, A. G. C. (Rochdale) Nolan, Joseph White, Patrick (Meath, North)
Whitehead, Rowland
Whitley, J. H. (Halifax) Wilson, Henry J. (York, W.R.) TELLERS FOR THE NOES—Mr.
Wilkie, Alexander Wilson, John (Durham, Mid.) Whiteley and Mr. J. A.
Williams, J. (Glamorgan) Winfrey, E. Pease
Williamson, A. Wodehouse,Lord(Norfolk, Mid)

Bill read the third time and passed.

Original Question again proposed.

MR. CLAUDE HAY

drew attention to the item of £39,458 excess over estimated gross expenditure on War Office salaries and miscellaneous charges, and asked the Secretary of State for War if he would give some explanation. He also expressed the hope that this very large figure would not reappear in the Estimates, because if such a large excess were allowed to arise on this item there must be even worse organisation at headquarters than the House had been led to think.

MR. HALDANE

said if the hon. Gentleman had taken the trouble he could easily have ascertained the cause of this excess. The late House of Commons resolved to reorganise the War Office and for that purpose appointed the Esher Committee, which made certain suggestions as to departmental changes, the carrying out of which required new

Schedule.
Number of Vote Army Services, 1904–1005. Vote. Gross Expenditure. Appropriations in Aid
Excesses of Actual over Estimated Gross Expenditure Surpluses of Estimated over Actual Gross Expenditure. Deficiencies of Actual as compared with Estimated Keieipts. Surpluses of Actual as compared with Estimated Receipts.
1. 2. 3. 4.
£ s. d. £ s. d. £ s. d. £ s d.
l Pay, &c, of Army (General Staff Regiments, Reserve, and Department.) 166,856 6 11 7,751 1 11
2 Medical Establishments: Pay, &. 223 19 2 5,037 6 7
3 Militia: Pay, Bounty, &c. 58,279 1 9 2,527 15 9
4 Imperial Yeomanry: Pay and Allowances 46,175 10 3 770 11 2
5 Volunteer Corps: Pay and Allowances 12,502 16 5 567 5 8
6 Transport and Remounts 2,777 12 6 269,809 12 1
7 Provisions, Forage, and other Supplies 115,062 16 11 15,128 14 8
8 Clothing Establishments, and Services 22,939 19 10 1,968 3 8
9 Warlike and other Stores: Supply and Repair 10,285 12 6 31,117 2 3
10 Works, Buildings, and Repairs: Coat, including Staff for Engineer Service 33,771 18 3 22,350 11 8
11 Establishments for Military Education 2,211 14 11 4,527 10 8
12 Miscellaneous Effective Services 7,617 12 3 2,647 11 9
13 War Office: Salaries and Miscellaneous Charges 39,458 7 8 1,357 7 8
14 Non-effective Charges for Officers &c. 24,735 1 8 10,133 15 7
15 Non-effective Charges for Men, &c. 35,675 15 9 16,361 19 2
16 Civil Superannuation, Compensation, and Compassionate Allowances 4,814 15 2 62 13 9
Balances irrecoverable 33,492 6 10
256,367 3 3 365,574 5 6 8,475 7 10 383,643 16 2
Net Surplus £ 100,207 2 3 Net Surplus. £375,168 8 4

Resolutions to be reported this day.

offices and a fresh staff. The cost was nearly £40,000. The changes were directed to be made by the late Government, and were provided for by transfers which the accounts now regularised.

MR. WILLIAM RUTHERFORD

thought the right hon. Gentleman was rather unfair to his hon. friend, who, of course, was not receiving a salary in connection with the Department. Perhaps the right hon. Gentleman would be good enough to explain how the sum of £33,492, balances irrecoverable, came about.

MR. HALDANE

said the Appropriation Account for 1904–5, which was accessible to every hon. Member in the Library, showed on page 112, details of the balances irrecoverable and claims abandoned or insufficiently accounted for during the War in South Africa.