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ANNUAL ACCOUNTS:-ROYAL ARMY CLOTHING FACTORY, FOR THE YEAR 1905-1906.

STATEMENT (E.)—SEMI-MANUFACTURES IN HAND ON 31st MARCH 1906.

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£.

8,199 11 10

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL

UPON THE

ACCOUNTS OF THE ROYAL ARMY CLOTHING FACTORY,

FOR THE YEAR 1905-1906.

[Prepared and submitted in accordance with Act 52 & 53 Vict. c. 31 s. 1.]

ation.

1. The usual test examination has been applied to the Manufacturing Accounts of Test Examinthe Royal Army Clothing Factory, 1905-6, with generally satisfactory results.

2. The value of the out-turn (including semi-manufactures), was 240,4051. 188. 3d., Out-turn. which, compared with the corresponding figures in 1904-5, viz., 282,9181. 8s. 7d., shows a decrease of 42,5121. 10s, 4d.

3. Although there has been a considerable reduction during 1905-6 in the out-turn Indirect of the Factory, there is little difference between the gross amount of indirect expenditure Expenditure. charged in 1905-6 and 1904-5 respectively, the figures for 1905-6, viz., 18,8881. 38. 8d., being, in fact, slightly larger than those for 1904-5, 18,6401. 98. Od. The net indirect expenditure for 1905-6 shows an appreciable increase, the amounts taken in relief having been reduced owing mainly to a falling off in the value of Cuttings sold and issued. The diminished Production of 1905-6 had consequently to bear a net charge of 14,0181. 178. 1d., which works out to a percentage of 18-76 on direct labour employed, as compared with the charge in 1904-5 of 12,5821. 108. 8d., representing a percentage of 16:41 on direct labour.

4. The sum of 9691. 118. 7d. shown in the Capital Account (page 4) under the Capital description “ Machinery in Suspense” was first included in the year 1902-3, and has since Account. remained unaltered. I understand from the reply to a question raised by me on the Account for 1903-4 that a large portion of the machinery at Pimlico has been in course of replacement by modern plant, and that this process when complete will necessitate the recasting of the Machinery Capital Account. In view, however, of the importance attaching to the correctness of this Account in relation to the annual charge for Depreciation, a prolonged postponement of the process of recasting is to be deprecated. I have therefore recently inquired of the War Office whether a settlement of the question will shortly be arrived at, but I am informed that the replacement of machinery has not yet been carried out.

factures.

5. A large increase is shown in the value of semi-manufactures in hand on 31st Semi-manuMarch 1906, as compared with the corresponding period last year. The figures are:-31st March 1906

8,1991. 118. 10d. 31st March 1905

6,7731. 18. 4d. On reference to Statement (E), page 30, it will be seen that the increase occurs principally in Frocks, Trousers and Great Coats.

I understand that this increase is attributed to large orders being in hand which could not be completed before the 31st March.

6. Stores in stock on 31st March 1906 show a considerable increase over last year. Stores in The figures are as follows:

stock. 31st March 1906

5,6581. 168. 70 31st March 1905

2,7871. 128. 11d.
The largeness of the stock is stated to be accounted for also by large orders being in
hand at a late period.

John A. Kempe,
Comptroller of the Receipt and Issue

of His Majesty's Exchequer, and

Auditor General of Public Accounts. Exchequer and Audit Department,

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LONDON :
PRINTED FOR HIS MAJESTY'S STATIONERY OFFICE,

By WYMAN & SONS, LIMITED, FETTER LANE, E.C.

And to be purchased, either directly or through any Bookseller, from

WYMAN AND SONS, LTD., FETTER LANE, E.C. ; and
32, ABINGDON STREET, WESTMINSTER, S.W.; or

OLIVER & BOYD, EDINBURGH ; or
E. PONSONBY, 116, GRAFTON STREET, DUBLIN

1907.

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