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CLASS III.-continued.

Vote 7.—PRISONS, ENGLAND AND THE COLONIEs—continued.

ABSTRACT STATEMENT of the FARM Accounts of PRISONs in ENGLAND and WALES, for the Year ended 31st March 1906.

Dr. Cr. £. s. d. £. s. d. £. s. d. To Live and Dead Stock, Book Debts, By Receipts for Sales - - - - - - - 2,609 2 9 &c., on 1st April, 1905 - - - 8,804 8 5 ,, Amount transferred during 1905–1906 for Supplies Less, Due on open Accounts - - 901 8 10 made to Prison Department, as under 2 d . 8. o. 7,002 19 7 D.—Pay and Allowances of Officers, including Uniform - - - - 21 8 8 Payments for Supplies - - - - - - - 3,456 1 10 in Paym E.—Victualling - - - - - 2,082 - 4 , Amount transferred during 1905–1906 for Supplies I.—Lighting, Water, Cleaning Articles, received from Prison Department, as under:- &c. - - - - - - - 44 17 8 Manufacturing Department - . 348 4 4 L.-Escort and Conveyance - - 117 - Stores - - - - - - 39 18 4 M.—New Buildings and Alterations, --- 388 2 8 &c. - - - - - - - 285 8 4 a Sundry Creditors:— Q.--Incidental Expenses - - - 42 10 Trade Firms - - - - - 554, 16 8 Manufacturing Department - 1 16 Pri on Department - - - 85 15 6 640 12 2 2,544 11 a *.Net Profit - - - - - - - - 1,906 15 10 ,, Live and Dead Stock, Book Debts, &c., on 81st March 1906 :– Live and Dead Stocks - - || 8,402 10 2 , Book Debts, viz.:Dealers, &c. - - - - 18 10 8 Prison Department - - - 724 17 6 9,140 18 4 £. 14,294 12 1 £. 14,294 12 1

o * The connection between Net Profit (1,906. 15s. 10d.), as per Farm Accounts, 1905-1906, and Net Receipts in respect of Farming Operations (1,300t. Ps. 8d.), as per Appropriation Account, is shown as follows:—

£. s. d. £. s. d. Expenditure on Live and Dead Stock, as per “Note” o Appropriation Account { - - - - 3,844 4 6 || Receipts, as per “Note” to Appropriation Account + - 5,153 18 9 Not Profit, as per Farm Account - - - 1,906 1510 Add for,

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£ s. d.

Receipts as per “Note” to Appropriation Account - - 5,153 13 9

Payments as per “Note" to Appropriation Account - • 3,844 4 6
Difference as per “Note" to Appropriation Account - £. 1,309 9 3 being annount of Item of Appropriations in Aid

Wm Hoskins,

Comp roller of Accounts and Stores.

Excess.

New Sub-
Head.

New Buildings, &c.

Surplus.

CLAss III.-continued.

Vore 7–PRISONs, ENGLAND AND THE Colonies—continued.

MARRIAGE GRAtuities to FEMALE Officers, 1905–6.

Number and Date of T - - tlinber "... reasury Name. Prison. Amount. ---- - - £ s. d. 9,404–05. 20th May, 1905 Mrs. E. Wilkinson (formerly Duxbury), Leeds 31 10 – late Assistant Warder. 9,406–05. 20th May, , Mrs. C., A. Woodhouse (formerly Dyer), Wakefield 61 18 – late Schoolmistress Warder. 9,405–05. 20th May, , Mrs. L. E. Dawe (formerly Marsh), late Canterbury 31 8 10 | Assistant Warder. 17,611–05, 21st September, , Mrs. A. Taylor (formerly Howes), late Oxford 36 13 7 Assistant Warder. 18,280–05. 2nd Octoler, , . Mrs. R. Collins (formerly Parrick), late Holloway 77 – – Warder. 20,772–05. 11th November, , Mrs. M. A. Day (formerly Quincey), late - Lancaster 80 – — Warder acting Matron. 21,366–05, 21st November, , Mrs. M. J. Hoggett (formerly Anders, n), Newcastle 37 5 7 late Warder.

VOTE 7.
PRISONS, ENGLAND AND THE COLONIES.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. ExPENDITURE in excess of the Estimate has taken place under Sub-Heads H., M., N., and R.

2. A new Sub-Head “Loss by Fraud.” has been included under Treasury directions, for the purpose of recording a loss amounting to 285l. 5s. 43d, due to the defalcation of the late Governor of St. Albans Prison, who has since been tried and sentenced to 3 years penal servitude. This loss, as explained on the face of the Appropriation Account, was reduced by the sum of 8l. 7s, 3d, being the unissued balance of Salary due to the late Governor at the time of his disappearance.

3. Sub-Head M. A Statement of New Buildings and Alterations is appended to the Appropriation Account. The excesses over the amounts authorised have received the

sanction of the Treasury.

4. The Amount to be Surrendered is, as shown by the Account, 35,312l. 12s. 9d.

f. s. d.

Grant (Gross) - - - - - - - - 775,443 - –
Expenditure (Gross) - - - - - - - 746,191 5 9;
Net Surplus - £ 29,251 14 24

Add,—
Appropriations in Aid realised in excess of the Estimate - 6,000 18 6;

Total Amount to be Surrendered - £. 35,312 12 9

CLAss III.-continued.

Vote 7.-PRISONs, ENGLAND AND THE COLONIEs—continued.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL–continued.

STORE, MANUFACTURING, AND FARM ACCOUNTs.

5. The Statements of the Manufacturing and Farm Accounts appended to the Appropriation Account have been examined in my Department, and a Local Test Examination of the Store and Manufacturing Accounts has been carried out by my Officers at the Prisons of Birmingham, Stafford, Manchester, Liverpool, Lincoln, Norwich, Ipswich, Chelmsford and Wormwood Scrubbs, and at the State Inebriate Reformatory at Aylesbury, with generally satisfactory results.

In connection with this subject, I have to state that during the progress of the examination of the Manufacturing Accounts, my attention was directed to the considerable growth in recent years of the value of the Stores in stock, which had increased from about £56,000 on 31st March 1896 to £106,000 on 31st March 1905. This increase was due to a portion of the surplus profits arising from the sale of prisonmade goods to Government Departments and private customers being applied to the purchase of stores instead of being credited to Appropriations in Aid. I therefore caused a communication to be addressed to the Prison Commissioners enquiring whether any limit to the reserve of Stores had been laid down, and, if so, under what authority it had been fixed.

I also asked whether with a view to diminishing the profits, the Commissioners proposed, in the case of goods supplied to Public Departments, to reduce the percentage levied to cover the cost of tools, and also, whether they would be prepared to show on the face of the Abstract Statement of the Manufacturing Accounts appended to the Appropriation Account, the value of the remain under the following heads, (1) Materials, (2) Manufactured Articles, (3) Tools, Plant, &c.

The Commissioners in their reply informed me that they have recently reduced many of their prices, and that further reductions will be made as opportunity offers; and that they would willingly arrange, in future, to show the remain of Stores under the heads suggested, and in the accounts under review they have given effect to this undertaking.

As regards the reserve of Stores, the Commissioners informed me that this was limited by the necessity of realising the amount inserted in the Estimates for “Appropriations in Aid: Proceeds of Prison Labour,” and that in their *. any further limitation would seriously hamper them in their task of finding suitable employment for the prisoners.

It appeared to me desirable to bring to the notice of the Treasury the powers possessed by the É. Commissioners to increase their stocks of Stores without the direct sanction of Parliament, and I suggested that the position might be regularised by a change in the form of the Prison Estimates.

The Treasury, while agreeing with me that the Prisons Department should not be uncontrolled in its application of manufacturing profits to the increase of its Stock in hand, were disinclined to sanction any change in the form of the Estimates. They propose however, and the Home Office agree, that the value of the Prison Stores in o shall be brought under review by the Board of Treasury each year in connection with the Estimate for the Prisons Vote, the amount to be estimated for Appropriations in Aid being determined with reference to the state of the Store Account, and to the necessities for additions to it, or the possibilities of diminution.

This arrangement in conjunction with the valuation of the remain under the separate headings already referred to will, in my opinion, establish an adequate control.

John A. Kempe,
Comptroller and Auditor General.

Local Test.

Reserve of
Stores.

CLAss III.-continued.

VOTE 8.

REFORMATORY AND INDUSTRIAL SCHOOLS, GREAT BRITAIN.

ACCOUNT of the Sum Expended, compared with the Sum Granted, to defray the Salaries and Expenses of the OFFICE of the INSPECTOR of REFORMATORIES, and the Expense of the MAINTENANCE of JUVENILE OFFENDERs in REFORMATORY, INDUSTRIAL, and DAY INDUSTRIAL Schools and under the YouTHFUL OFFENDERs Act, in GREAT BRITAIN, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

Expenditure, compared with Grant. SERVICE. GRANT. ExPENDITURE. Less More than Granted.|than Granted. INSPECTOR OF REFORMATORIES, &c. : £. s. d. #. s. d. £. s. d. £. s. d A.—Salaries - - - - - - - 9,399 – – 9,249 6 11 149 13 1 B.—Travelling - - - - - 1,200 — — 1,093 7 106 13 – C.—Legal Proceedings - - - - - | 1,200 — — 1,147 19 5 52 – 7 D.—Incidental Expenses - - - - 250 – — 24l 4 7 8 15 5 ENGLAND: E.—Reformatory Schools - - 64,000 – – 63,205 2 5 794 17 7 F.—Industrial Schools - - - - - 123,000 – – 116,619 9 2 6,380 10 10 G.—Industrial Truant Schools - - - 6,500 – 6,499 9 7 – 10 5 H.—Day Industrial Schools - - 6,000 – – 5,721 8 1 278 11 11 SCOTLAND: I.–Reformatory Schools - - - - 11,000 – – 10,744 8 10 255 11 2 K.—Industrial Schools - - - - - 53,000 – – 52,551 11 9 || 448 8 3 L.—Industrial Truant Schools - - - 500 - - 143 17 2 || 356 2 10 M.—Day Industrial Schools - - - - || 2,000 – – 2,048 1 11 - 48 1 11 YoUThful OFFENDERs Act (GREAT BRITAIN): N.—Contributions towards Maintenance - 250 – — 118 2 3 || 131 17 9 GROSS TOTAL - - - £. 278,299 – – 269,383 9 1 8,963 12 10 48 1 11 Net Surplus of Gross Estimate over Expenditure. £. 8,915 10 11 Surplusou" in Deduct, Jo. 876 9 2 O.—Appropriations in Aid - - - - 28,500 — — 29,376 9 2 Total surplus to be Surrendered. NET TOTAL - - - £. 249,799 – – 240,006 19 11 £. 9,792 – 1

CLASS III.-continued.

WoTE 8.—REFORMATORY AND INDUSTRIAL SCHOOLS, GREAT BRITAIN–continued

ExPLANATION of the Causes of Variation between Expenditure and Grant.
A.—This surplus is mainly due to savings consequent on the death of a clerk in the Inspector's Office.

B.—Owing to the absence of one of the Assistant Inspectors on sick leave.
§I}casual variations
D.— -

E.—One Reformatory was closed; in another the certified number of inmates was reduced, and a third did not re-open as expected.

F.—Contrary to expectation there was a large decrease in numbers during the year.

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L.—This is a new Sub-Head, and the Estimate was necessarily only approximate. The flow of

admissions into the new school was less rapid than had been expected. - or-

M.—Casual variation.

N.—Approximate Estimate only.

Notwithstanding the falling off in numbers, the efforts made by the Reformatory Department resulted in the collection of almost the same amount as in the previous year.

The Surplus of 8,813l. 7s. 1d., shown on the Account of the Vote “Reformatory and Industrial Schools, Great Britain,” for the year ended 31st March 1905, has been surrendered.

Home Office, Whitehall, W. P. Byrne.
17 November, 1906. Accounting Officer.

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

John A. Kempe,

Comptroller and Auditor General. Examined,

H. J. Bidwell.

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