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ANALYSIS OF INDEX.

LIST of the PRINCIPAL HEADINGS in the following INDEX, with the pages at which

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INDE X.

[N.B. In this Index the Figures following the Names of the Witnesses, and those in the Analysis of Evidence of each Witness, refer to the Questions in the Evidence; the Figures following App. to the Pages in the Appendix; and the Numerals following First Rep., Second Rep., &c., to the Pages in the several Reports and in the Proceedings of the Committee.]

ADMIRALTY.

A.

Economical results secured as regards the Admiralty Office by the employment of a new class of officials called Abstractors, Awdry 454–457. See also Navy Accounts. Stores (Navy).

Appropriation Accounts. Comparison of audited expenditure with Exchequer Issues and General Abstract of Appropriation Accounts for the year 1898-99, after audit by the Comptroller and Auditor General and review by the Public Accounts Committee, App. (Rep.) 201–204.

ARMY ACCOUNTS:

Treasury Minute of 5th December, 1900 showing the conclusions arrived at consequent upon certain paragraphs in the Second Report of the Select Committee of 1900, App. 197, 198.

Aggregate of 43,617,200l. voted for Army Services in 1899-1900, there being a further sum of 3,200,1331. from Appropriations-in-Aid, Marzials 797-803Surplus of 551,8027. available out of the amount voted, which surplus will in due course be surrendered to the Treasury, ib. 800, 801. 815-819.

Further accounts received bringing the expenditure for 1899-1900 behind the total of about 46,800,000l. by two sums of 140,8181. and 178,800l., there being also a further addition of about 100,000l. yet to be accounted for, Marzials 804-812Several Accounts of War Office expenditure in 1899-1900 not yet received for audit, Richmond 813, 814.

Explanation as regards the vast mass of expenditure aggregating 22,790,500l. which it has been impossible hitherto to record accurately in the War Office books as between War expenditure and peace expenditure, it being necessarily the subject of estimate, Marzials 820-825. 831.

Inability of witness' Department to verify in detail from the War Office books, the accuracy of a total expenditure of about 22,790,000l.; he has satisfied himself that the proper sums are charged in the Appropriation Account, Richmond 826-828. 832-834

-Praiseworthy efforts of the War Office to show in the Accounts for 1899-1900 the expenditure due directly to the War; great difficulties in the matter, Chalmers 829, 830 Information respecting certain accounts and vouchers book in the wreck of the "Mexican," with reference to pay lists; steps taken by the War Office to ascertain that the payments in question had been duly made, the circumstances having moreover been explained to the Treasury, Marzials 835-843, 847-849, 863

865.870.

Statement as to certain large expenditure included in the pay lists not having been audited and verified by witness, through the vouchers having been lost; question for the present Committee to decide whether the amounts shall be included in the Appropriation Account, Richmond 844-846. 850, 851. 859-861. 866-871——Action of the Treasury in deciding that certain large amounts, in respect of which the vouchers or pay lists were lost should be included in the Appropriation Account, a detailed audit not having been possible, Chalmers 852–858. 862.

Reference by the Committee to the loss of a large number of vouchers for expenditure and receipts through the wreck of the "Mexican," (Third Rep.) viii.- -Conclusion of the Committee that certain certificate furnished to the Comptroller and Auditor General may be accepted as adequately supporting the charges, ib.

Examination previously applied to some accounts or vouchers which were subsequently lost or mislaid during removal from Winchester House, Marzials 872, 873.

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ARMY ACCOUNTS-continued.

Report, 1901-continued.

Large excess of men on the establishment in January and February 1900 over and above the number sanctioned by Parliament, Richmond 880, 881- -Explanations respecting the large excess of men on the establishment in January and February 1900 above the number voted by Parliament, this having been unavoidable, and the number at other times having been under the average authorized, Marzials 882-892Exceptional circumstances in connection with the War which account for the variation in the rates of pay and allowances not covered by the Royal Warrant; Treasury consent obtained in such cases, ib. 893, 894.

Statement on the subject of a compensation payment of 655l. by the War Office to Volunteers injured in a railway accident, in respect of which, compensation to the amount of 10,000l. had already been paid by the railway company; admitted laches on the part of the War Office in connection with the regulations governing such cases, Marzials 943-953-Information respecting an accident at Dawlish Rifle Range, and the circumstances under which compensation was paid, ib. 954-965.

Comments by the Committee upon the action of the War Office in connection with the payment of certain gratuities or compensations (Third Rep.) ix.

Unsatisfactory character of the vouchers accepted by the War Office in respect of supplies purchased on the field in South Africa; fuller particulars, together with a second signature, now required by the War Office, Richmond 1148-1151--Considerable difficulty in connection with vouchers for supplies purchased in South Africa for troops on the march; arrangements for obtaining a second signature to each voucher, as far as possible, Marzials 1152-1155.

Consideration of sundry queries as to numerous instances of excess of estimate in respect of Works, Buildings, and Repairs, some of the excesses being very large; various reasons in different cases, Marzials 1377-1381. 1390-1405. 1410.

Review by the Committee of the amount of Exchequer Grants for Army Services, the Supplementary Grants on account of the war in South Africa, the gross expenditure, the balance surrendered, &c. (Third Rep.) viii.

See also Barracks. Contract System.

South Africa.

Stores.

Ordnance Factories.

Secret Service.

Art and Science Buildings. Statement as to the payment of a rent of 8647. a year to the Imperial Institute for the North Cross Gallery not having been noted in the Treasury Minute laid before Parliament when the arrangement was submitted for sanction; omission in this case, Sir E. W. Hamilton 1903-1913. 1922-1925. 1986-2001.

Ascension Island. Increased barrack accommodation entailed at Ascension Island by reason of the increased force of Marines to be maintained there, witness not being in a position to explain the reasons for such increase, Raban 428-429--Policy of the Admiralty to keep an increased force of Marines at Ascension; extended accommodation required, Awdry 430–432.

Awdry, Richard Davis, c.B. (Digest of his Evidence).-Explanations respecting the large excess (598,0947.) of the Navy Estimates of 1899-1900 over the expenditure within the year, whilst there was also a surplus of 265,1851. from Appropriations-in-Aid, 35 et seq. Considerable reduction of expenditure through delays on the part of Contract Shipbuilders: difficulties on this score as regards the enforcement of penalties, this matter being under the consideration of an influential committee, 39-44- -Large surplus of Appropriations-in-Aid due to the unforeseen amount of stores taken over by the War Department and to increased sales of old and obsolete stores, 45-55.

Large excess of Appropriations-in-Aid due mainly to repayment by the War Office for Naval Stores supplied for Army Services; large Naval expenditure in the replacement of these stores 75-85. 89, 90. 95-102. 104-106. Statement to be furnished showing the total stores supplied by the Navy to the Army in connection with the War, and the value under the different heads, 104-108- -Explanation respecting the excess of grant over expenditure on account of the smaller number of Officers and Seamen than were estimated for, 109–111.

Information also as regards the falling-off in the number of Reserve Officers and Men coming up for six months' drill; modification contemplated, 112-115 Reasons assigned for the exceptional excess of expenditure in respect of prisoners, under the Vote for Martial Law, 151-169--Information as to the careful checks in force with respect to payments for extra time in the Dockyards; special arrangements at Devonport and Keyham, respectively, 170. 174-177-Grounds for justifying large payments per ton in excess of the contract price for steam coals supplied at St. Vincent and Las Palmas, 178-181. 184-201. 205-231.

Consideration of the practice as to the rate for demurrage in connection with the question of "modifying the form of charter party," 233-249- Summary of the circumstances

Report, 1901-continued.

Awdry, Richard Davis, C.B. (Digest of his Evidence)—continued.

circumstances and conditions connected with advances to contractors without interest, 250. 252-255-Explanations respecting the non-enforcement of penalties for delay in the delivery of Torpedo Boat Destroyers; consideration being given to this question by a Committee appointed by the Admiralty, 261-287-Difficulty in the enforcement of penalties for delay in the delivery of ships; advantage in this respect of the power of striking contractors off the Admiralty List, 288, 289. 292–302.

Particulars of two cases of advances to contractors for work upon a ship and upon engines, respectively; expediency of this power in the Admiralty, 303–311. 315, 316. 318-325- Explanations in connection with special advances made in the case of Messrs. Maudslay, Sons and Field, and of Earle's Shipbuilding Company, both being in liquidation; completion of the work by the Admiralty with comparatively little loss, 329-337. 341. 346-352-Stricter investigation to be made in future as to the financial status of companies or firms with whom large contracts are about to be made, 331–334. Difficulty of accurately estimating the Police force required in connection with cordite magazines, &c., 357, 358- Enforcement of penalties for the late delivery of some six-inch guns, 373, 374- Policy of the Admiralty to keep an increased force of Marines at Ascension; extended accommodation required, 430–432.

(Mr. Awdry, Colonel Raban, and Mr. Chalmers.) Reference to the Report of the Departmental Committee appointed to inquire as regards Sub-Head S. (Vote 10), and the outcome of the Stock Account; approval of the Report by the Treasury and Admiralty, 447-450.

(Mr. Awdry.) Arrangements arrived at as to payment by the India Office in connection with the Floating Defences of Indian Harbours, 452, 453--Economical results secured as regards the Admiralty Office by the employment of a new class of officials called Abstractors, 454-457--Explanations in connection with some New SubHeads, belonging to Votes 11 and 14; 457–464.

B.

Bainbridge, Colonel E., C.B. (Digest of his Evidence.)—Explanation on the part of the Ordnance Factories that the value of the output in 1899-1900 exceeded the average of the three previous three years by about half a million, 1780–1782-Steps already taken in the introduction of piece-work cards, 1783, 1784--Obstacles to a centralisation of the Building Works Accounts by a transfer to the Central Office, 1785-1788. Assent on the part of the Admiralty to be charged with the loss incurred on some powder manufactured for the Navy in the Ordnance Factories, 1789, 1790-Absence of any surplus waste material at the Factory at Birmingham; new arrangement as regards the wood used for handguards, 1811-1813. 1816, 1817.

Statement on the question of Treasury sanction in connection with the transfer of money from the amount available for depreciation of machinery to the extension of buildings, 1819-1823. 1825, 1826--Careful discretion to be exercised as regards disposal of old stores, especially in the case of artillery stores, 1828.

Barracks. Explanation as to compulsory powers having been taken for the acquisition of some land at Woking required for barracks, which might have been acquired voluntarily for 2,5331., but which eventually cost 6,8391.; degree of responsibility in this matter of the Treasury Solicitor in not knowing for about six months that the land was required for barracks, instead of under the Defence Act of 1842, Marzials 1673-1681. 1685-1712.

Statement as to the Solicitor not having been clearly informed by the War Office that certain land proposed to be purchased for the latter at Woking was required for barracks and not for defence, Chalmers 1682-1684.

Conclusion of the Committee that the large increase of expenditure in this case was brought about mainly by the delay consequent upon the Treasury Solicitor not understanding the instructions he received from the War Office in December 1896, to the effect that the land to be acquired was to be used for the erection of barracks, Third Rep. x.

See also Bethnal Green Militia Barracks.

Bermuda. Blame attached to an officer of the Works Department in connection with some works at Bermuda, Raban 445, 446.-See also Blankets.

Bethnal Green Militia Barracks. Explanatory statement on the subject of the nonrecovery of rent for the use of Militia Barracks from the Committee of St. John's National Schools, Bethnal Green; view of the War Office that the schools were a charitable or philanthropic institution so that only a nominal rent was demanded, Marzials 1465-1484. 1486-1501. 1506-1518.

Action of the Treasury in respect of the omission of the War Office to compel payment of rent for Militia Barracks in Bethnal Green used by a National School Committee;

Report, 1901-continued.

Bethnal Green Militia Barracks-continued.

Committee; reference to the rates paid on the building, Chalmers 1485, 1486. 1502-1505-Steps taken by the Audit Department in publishing the correspondence on the subject of the non-payment of rent for the use of the barracks by the local National Schools Committee, Richmond 1519.

Explanations in connection with correspondence between the Treasury and War Office respecting the occupation of the Bethnal Green Militia Barracks by the Committee of St. John's National Schools; view of the Treasury in June 1900, that the School Committee were not bound to pay a rent of 50l. a year, Chalmers 1715-1726. Correspondence in 1899 and 1900 respecting the occupation of the Bethnal Green Militia Barracks by the Committee of St. John's National Schools, App. 215-226.

Review by the Committee of the evidence and correspondence on this matter; conclusion that the School Committee should not have been excused the payment of rent, and that under the circumstances the best course has been taken by the War Office in accepting the sum of 50l., paid on behalf of the committee for the use of the Barracks, Third Rep. x.

Blankets (Bermuda). Explanations respecting the condemnation of some blankets issued from the Naval Stores at Bermuda for the use of the Army; careful precautions taken by the local storekeeper, though deterioration of woollen goods by moth is exceedingly difficult to prevent on account of the climate, Clark 552–568. 570, 571.

Statement purporting to show that the Admiralty rather than the War Office were responsible in respect of some condemned blankets which had been in store for many years at Deptford, Marzials 1568-72--Exceptional pressure under which, as regards some blankets, entries were not made in the ledgers as the articles passed inspection; arrangement for a different course in future, ib. 1734.

Comments by the Committee upon the condition of these blankets, as special instructions have been issued by the Admiralty in order to guard against the effects of climate, Second Rep. vi.

Board of Agriculture. Practice as to payment respecting the Vote for the Board of Agriculture in England and Ireland, respectively, and the large amounts paid in salaries, miscellaneous, and travelling expenses, as compared with the amount of compensation paid, Sir E. W. Hamilton 2174-2182.

Board of Works, Ireland. Reason for calling attention to a certain payment in respect of the Board of Works, Ireland, over and above the sum of 25,000l. fixed as the annual Grant, Richmond 2091-2094.

Bridgeman, E. J. (Digest of his Evidence.)-Long period, about forty years, during which deficiencies (including frauds) have been accumulating in respect of the Registrars of County Courts; arrangements for an effective Treasury audit in future, so that any further irregularity will be at once detected, 2270-2279. 2286-2289--Irrecoverable character of the foregoing deficiencies, 2286-2288.

British Museum. Audit in witness' Department of the expenditure under the Grant-inAid in the case of the British Museum, Richmond 2556, 2557.

Brixton Prison. Several causes of delay in the commencement of works at Brixton Prison, so that the Vote taken was in excess by about 10,000l.; Ruggles-Brice 2356, 2357.

Broadmoor Criminal Lunatic Asylum. Memorandum by the Treasury dated 10th July 1901, Sir E. W. Hamilton 2716, 2717; App. 227.

Bullets. Information respecting the withdrawal of the Mark IV. cartridges and the payment of compensation to the contractors; failure through their having been made of pure lead without any alloy, Marzials 1445-1452. 1455-1464- -Explanation that Mark IV. is a split-nosed bullet, and was withdrawn because the metal was too soft, Bland 1453, 1454. 1464.

Byrne, William P. (Digest of his Evidence.)-Great difficulty in accurately estimating the amount to be voted in respect of Inebriate Reformatories; reduced amounts in the Estimates of the present year, 2150-2153-Explanation as to special detailed inquiries not having been made as regards the amount of default in the case of an absconding inspector of factories; conclusion as to the amount being trifling, 21542159 Very satisfactory annual increase in the amount of contributions by the parents of children who are in reformatory and industrial schools, 2162-2165.

C.

Cartridge Cases. Good prices obtained for some brass cases which were sold by the Admiralty after they had been used for cartridges; care taken in selling only, when the market is favourable, Pease 56-59.

Cartwright,

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