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CLASS II.--continued.

VOTE 27.

OFFICE OF THE SECRETARY FOR SCOTLAND.

ACCOUNT of the Sum Expended, compared with the Sum Granted, for the Salaries and Expenses

of the Office of His Majesty's SECRETARY FOR SCOTLAND, and Subordinate Office, Expenses under the Inebriates Acts 1879–1900, and Expenses under the Private Legislation Procedure (Scotland) Act, 1899, including a Grant in Aid of the Congested Districts (Scotland) Fund, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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Amount of Extra Receipts realised in the Year 1905-6, and paid over to Exchequer

977 11 8

STAMPS,

Estimated amount of Receipts under the Alkali Acts, 1881 and 1892
Amount received in the year on account of such Stamps

421

4922

CLASS II.—continued.

VOTE 27.-OFFICE OF THE SECRETARY FOR SCOTLAND—-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant. A.-Salaries, etc.—Surplus owing largely to alterations in Engineering Staff. Treasury Letter, 23563/03 of 20th January 1906.

B. - Travelling.-Surplus due chiefly to saving on provision for Engineering Staff.

C.-Special Inquiries.-Several unexpected inquiries became necessary in the year. Treasury sanction for the excess was given in Letter, 16285/06, of 17th September 1906.

D.— Incidental Expenses.-Surplus due chiefly to saving on provision under the Rivers Pollution Prevention Act.

E.-Congested Districts Board (Scotland) Grant in Aid.-Paid in full to the Congested Districts Board.

F.-Expenses under the Private Legislation Procedure (Scotland) Act, 1899.--Estimated as closely as possible.

G.-Expenses under the Inebriates Acts. The sums required for Government contributions fell off considerably in the first half of the year, but they increased sensibly in the second half.

H.-Appropriations in Aid.- Estimated as closely as possible.

EXTRA RECEIPTS.

Estimated as closely as possible. The amount received and paid to Exchequer consisted of repayments to the Colonisation Board, sums realised by the Board on the sale of homesteads, and interest on the Board's Bank Account.

STAMPS.

A proportion, larger than estimated, of fees receivable came to account before 31st March 1906, and there was also a small increase in the number of works requiring registration.

The Surplus of 1,8151. -8. 4d., shown on the Account of the Vote “ Office of the Secretary for Scotland," for the year ended 31st March 1905, has been surrendered.

Scottish Office,

30 November 1906.

Reginald MacLeod,

Accounting Officer.

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

John A. Kempe, Examined,

Comptroller and Auditor General. W. M. Martin.

CLASS II.-continued.

VOTE 27.

OFFICE OF THE SECRETARY FOR SCOTLAND.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

Excess.

1. Expenditure in excess of the Estimate has taken place under Sub-Head C.

Surplus.

8. d.

2. The Amount to be Surrendered is, as shown by the Account, 2,2011. 168. d.

£. Grant (Gross)

38,413 Expenditure (Gross)

36,322 8 Net Surplus

£ 2,090 19 4 Add,Appropriations in Aid realised in excess of the Estimate

110 16 8 Total Amount to be Surrendered

£. 2,201 16

Fund Account.

CONGESTED DISTRICTS BOARD (SCOTLAND) FUND. 3. This Account, which includes the Grant in Aid provided under Sub-Head E., has been audited in my Department, and is appended.

4. The balance on the whole account, which at 31st March 1905, stood at 13,4061. 98. 2d., had risen at the close of this Account to 20,0061. 168. 10d.

5. Syre School.–With reference to the opinion expressed in the Second Report of the Committee of Public Accounts, 1906, upon the proposed Grant of 2501. towards the erection of this school, I may state that in their Minute of 21st December 1906, the Treasury have asked the Secretary for Scotland for his observations upon the point raised.

6. Technical Education. Further expenditure has taken place during the year 1905-6 in the three kinds of instruction for Girls and Boys, to which attention was drawn in paragraph 6 of my Report of last year, It is understood from the Minutes of a meeting of the Congested Districts Board, held on 2nd May 1906, that aid would be continued to lads to whom offers had been made, but that, pending the decision of the Committee of Public Accounts, the admission of more boys would be deferred. The Training Home for Girls at Aberdeen was to be continued on its 'present footing during the year 1906-7. The Committee, although they dealt with the Syre School referred to in the preceding paragraph, expressed no opinion on the expenditure under this head.

7. Loan Repayments.—In September 1904, a sum of 35l. was paid to a Crofter of Scadabay, Harris, as an advance in respect of a total Loan of 501. No repayment having taken place, enquiry was made local audit and it

then ascertained that by the terms of the Agreement the Loan was to be repayable “ beginning at the first term of Whitsun Day or Martinmas, first occurring after the whole advance had been made." As the Crofter declines to receive the balance, the Board are, presumably, unable under this Deed to enforce the repayment of the advance of 351. The form of Agreement in such cases has since been revised.

at

was

CROFTERS' COLONISATION.

8. My remarks on the expenditure of the Colonisation Board will be found under the Vote for Temporary Commissions, Class VII., Vote 1.

John A. Kempe, Comptroller and Auditor General.

CLASS II.—continued.

VOTE 27.-OFFICE OF THE SECRETARY FOR SCOTLANDcontinued.

CONGESTED DISTRICTS BOARD (SCOTLAND) FUND.

ACCOUNT of Receipts and Payments under the Congested Districts (Scotland) Act, 1897, 60 & 61 Vict., c. 53,

for the Year ended 31st March 1906.

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CLASS II.--continued.

VOTE 28.

FISHERY BOARD FOR SCOTLAND.

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

Expenses of the FISHERY BOARD for SCOTLAND, and for Grants in Aid of Piers or Quays, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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S. d.

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Estimated Amount of Extra Receipts payable to Exchequer
Amount of Extra Receipts realised in the year 1905-6, and paid over

to Exchequer

6,736 16 10

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