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Class II.—continued.

VOTE 9.

MERCANTILE MARINE SERVICES.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. Expenditure in excess of the Estimate has taken place under Sub-Heads E. Excess. H., I., K., L., P., S., and U.

2. A new Sub-Head has been opened, with Treasury sanction, for the purpose of New Subrecording the charge against Public Funds of a proportion of a total loss of 4001 -8. -d. Head. Loss arising from the defalcations of a Vice-Consul, the balance to be refunded by the Consul. by Fraud.

3. The Amount to be Surrendered is, as shown by the Account, 6,4041. 88. 8d.

Surplus.

8. d.

£. Grant (Gro88)

154,869 Expenditure (Gross)

153,407 11
Net Surplus

£. 1,461 19 1
Add,
Appropriations in Aid realised in excess of the Estimate - 4,942 9 7
Total Amount to be Surrendered

£. 6,404 8 8

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Class II.—continued.

VOTE 10.
BANKRUPTCY DEPARTMENT OF THE BOARD OF TRADE.
ACCOUNT of the Sum Expended, compared with the Sum Granted, to meet the Deficiency of

Income from Fees, &c., for the requirements of the BOARD OF TRADE, under the BANKRUPTCY
Acts of 1883 and 1890, and THE COMPANIES (WINDING-UP) ACT, 1890, 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.

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BANKRUPTCY :
A. 1.-Inspector-General's Office
B. 1.-Salaried Official Receivers, High

Court
C. 1.-Salaried Official Receivers, County

Courts
D. 1.-Country Receivers paid by Fees

and Commission
E. 1.-Postages
F. 1.–Contingencies (including Travel-

ling Expenses)
G. 1.-Stationery and Printing
H. 1.-Law Charges
J. 1.-Rent of Rooms for Meetings
--Losses incurred through payment
in error

COMPANIES :
A. 2.--Office of Comptroller of the Com-

panies Department
B. 2. -Salaried Official Receivers, High

Court
C. 2.-Salaried Official Receivers, County

Courts
D. 2.-Country Receivers paid by Fees

and Commission
E. 2.-Postages
F. 2.-.Contingencies (including Travel-

ling Expenses)
G. 2.—Stationery and Printing
H. 2.-Law Charges
J. 2.- Rent of Rooms for Meetings

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NET TOTAL GRANT £

TOTAL EXPENDITURE

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Net Actual Expenditure less than the Estimate

4,897 10 6

£.

5,806 19 1

5,806 19 1

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Note.---By Section 77 of the Bankruptcy Act, 1883, and Section 19 of the Companies (Winding-up) Act, 1890, the Treasury is empowered to issue out of the Fees, &c., recovered under the Acts such sums as may be required towards meeting the charge for Salaries and Expenses of the Department. The advance so required was estimated, above, at

The amount actually drawn from the Treasury was : on account of Bank. ruptcy, 109,2501., and on account of Companies, 19,2501. There remains, therefore, undrawn ·

Bankruptcy. Companies.

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CLASS II.--continued.

VOTE 10.-BANKRUPTCY DEPARTMENT OF THE BOARD OF TRADE-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A. 1.-Saving caused by retirement of Chief Auditor and consequent re-arrangement of Staff.
B. 1.– The Caretakers Fees and the Clerical Allowance were over-estimated.

C. 1.-Saving caused by transfer of A.O.R. from Bedford Row to Newcastle, Staffs., in April, and appointment of his successor in August ; also by retirement of O.R. Hull, and appointment of successor at lower salary; also by re-arrangement of Staff at Hull, and by other Staff Allowances being overestimated.

D. 1.-Over-estimated.
E. 1.- Under-estimated.
F. 1.-Over-estimated.
G.1.--Under-estimated.

H. 1.-Over-estimated. The Expenditure under this Sub-Head includes a sum of 441. Is. 6d. in respect of claims for costs abandoned by Treasury Authority.

J. 1.-Under-estimated.

Losses, &c.-- This amount was erroneously paid by way of a dividend to the wrong person through an oversight on the part of the then Cashier at the Office of the Senior Official Receiver in Bankruptcy (since deceased). It was authorised as a charge against the Vote by Treasury Letter 4154/06 and 10531/06.

A. 2–Clerical Allowance over-estimated. It is estimated that 2,0001. of the Expenditure under this Sub-Head is for services rendered by Officers of the Comptroller's Department other than under the Companies (Winding-up) Act, and will ultimately not be charged against Companies (Winding-up) Fees.

Note.-A Senior Clerk was paid out of the Board of Trade Vote two gratuities, amounting to 851., for services rendered to Departmental Committees on Joint Stock Companies and Bond Investment Companies

B. 2.—Clerical Allowance over-estimated.
C. 2.
D. 2.
E. 2. Over-estimated.
F. 2.
G. 2.

H. 2.-Over-estimated. The Expenditure under this Sub-Head includes a sum of 221. 18s. 4d. in respect of claims for costs abandoned by Treasury Authority.

J. 2.-Over-estimated.

EXTRA RECEIPTS.

Bankruptcy. Fees making up the sum of 65,7171. 88. d. have been duly audited and found correct, and have been duly reported to the Finance Department of the Board of Trade for transfer to the Treasury, and they represent the total amount of Fees (a) charged by Official Receivers against Bankrupt Estates (58,4071.98. 11d.); (b) received in cash by Official Receivers (2541. 4s. 3d.); and (c) charged against Bankrupts' Estates under Treasury Order of 2nd February 1889 for ad valorem duty chargeable under Table A. of the Scale of Fees (1) on the Audit of Accounts of Trustees in Bankruptcy; and (2) on applications for release made by Trustees in Bankruptcy (7,055l. 13s. 10d.).

Companies (Winding-up). Fees making up the sum of 9,8241. 113. -d. have been reported to the Finance Department of the Board of Trade for transfer to the Treasury, and they correctly represent the total amount of Fees (a) charged by Official Receivers against companies in liquidation (9,3861. 3s. 11d.); (b) received in cash by Official Receivers (801. 168. 8.d.); and (c) charged against companies in liquidation for ad valorem duty under the Scale of Fees on the Audit of Accounts of Liquidators (3571. 10s. 5d.) The accounts in which the above-mentioned Fees have been charged have been duly audited and found correct.

Issues io the extent of 128,5001. have been made in aid of the Vote of Parliament (Section 77 of the Bankruptcy Act, 1883, and Section 19 of the Companies (Winding-up) Act, 1890).

The unexpended Grant of 121., shown in the Account of the Vote “ Bankruptcy Department of the Board of Trade,” for the year ended 31st March 1905, has been surrendered, and the unexpended balance (1,0551. 28. -d.) of Treasury advances has been refunded to the Treasury. Board of Trade, Bankruptcy Department,

Wm. Evans, 30 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.

27.

B B 2

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New

2. A new Sub-Head, “Losses incurred through payment in error,” has been Sub-Head, introduced into the Account with Treasury sanction for the purpose of recording a Losses,

payment of 60l. 98. 8d. made to the wrong person through an oversight. It is under&c.”

stood that it has not been possible up to the present to take any steps for the recovery

of the money, as the person to whom it was paid has left the country. Debit

3. Certain debit balances of Estates Accounts, which have arisen through insufficiency Balances on of assets, have been written off with the sanction of the Treasury, as irrecoverable, and Estates. charged as follows:To the Vote (under the proper Sub-Heads):

£. d. Bankruptcy

871 16 7 Companies (Winding-up)

116 - 8

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4. The unexpended Parliamentary Grant to be surrendered to the Exchequer is 81. The Treasury advance from Revenue exceeded the actual expenditure by 1,2191. 108. 6d., and this amount will have to be repaid to that Department or otherwise adjusted.

Surrender of Grant and Repayment to the Treasury Fees, &c., received during the year.

5. Appended to this Report is a Statement (A) which has been made up in my Department, showing that the total amount received in the year in respect of proceedings in Bankruptcy and Companies Liquidation, and for dividends on Funds invested, was 166,7371. 98. 7d.

(A.)

Additional 6. From the appended Statements, furnished by the Treasury, it appears that, in
Expenditure addition to the expenditure shown in the Account for 1904–5, expenses in connection
on other
Votes of

with Bankruptcy proceedings and with Companies administration, amounting to Parliament61,0191. 158. Id. and 8,2231. 138. ld. respectively, were charged against other Votes of

Parliament in that year.

In respect of the first of these amounts a net sum of 26,8591. 28. 4d. is shown in the Statement as payable to the Exchequer, and this, together with the above-mentioned sum of 8,2231. 138. 1d., has been duly paid over.

(B.) to (B. 2).

Statements
of Annual
Receiptsand
Payments.

7. Two further Statements compiled in my Department are appended, showing the Receipts into, and Payments out of, the Bankruptcy Fees and the Companies (Windingup) Act Fees Accounts respectively, during the year ended 31st March 1906, and the balances in the hands of the Paymaster General on that date.

(C.) (C. 1).

John A. Kempe, Comptroller and Auditor General.

Class II.—continued.

VOTE 10.-BANKRUPTCY DEPARTMENT OF THE BOARD OF TRADE-continued.

STATEMENTS referred to in the foregoing REPORT.

(A.)

STATEMENT of Fees and other Receipts in the Year ended 31st March 1906.

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.Dividends on Funds invested by the Treasury under Section 76 of the

Bankruptcy Act, 1883

17,756 17 2

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Dividends on Funds invested by the Treasury under Section 16 of the

Companies Liquidation Act, 1890

13,334 - 11

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