ART AND SCIENCE BUILDINGS, GREAT BRITAIN.

ACCOUNT of the Sum Expended, in the Year ended 31 March 1927, compared with the Sum Granted, for Expenditure in respect of ART AND SCIENCE BUILDINGS, GREAT BRITAIN.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A.-See Statement of New Works.

BB.-Remanet: New Works, 101. 4s. 10d.; Maintenance, 741. 13s. 8d.

C.-Services for which provision was made in this estimate fell into the previous year (2,2001.), others did not mature owing to the buildings for which provision was made not reaching completion as early as expected (1,000), and others were postponed.

D. Due to the increase in the cost of fuel consequent on the coal stoppage (2,6007.), and to insufficient provision having been made for light (1,5007.), and water (9007.).

"

G. The full amount provided in respect of the contribution towards the cost of the Mond room at the National Gallery could not be claimed, in view of delays in progress which reduced the year's expenditure.

EXPLANATION of the Causes of Variation between Expenditure and Grant-contd.

Contribution from the Royal Commissioners for the Exhibition of
1851 towards the cost of the new Science Buildings, South
Kensington
Contribution from the Executors of the late Dr. Ludwig Mond towards
the cost of the "Mond" room at the National Gallery ..
Repayments by Civil Departments for services carried out on repay-

Payments by the Imperial College of Science in respect of the cost of heating and lighting

5,020

2,437 13 2

Miscellaneous

313 10 7

£12,400

£11,646 1 9

NOTES.

B. The sum of 401. 5s. was claimed from the contractor for the installation of heating apparatus at Bethnal Green Museum for extra cost incurred owing to delay in the completion of the contract. As the result of the abandonment by him of a counter-claim of approximately 15., the claim was waived (S.818/3).

BB.-The amount of the contract payment for re-wiring at the Victoria and Albert Museum was increased by 157. in respect of a clerical error made by the contractor in the preparation of his tender (S.10305/2).

H.M. Office of Works,

17 November 1927.

Lionel Earle,
Accounting Officer.

I have examined the above Account in accordance with the provisions of the Exchequer and Audit Departments Act, 1921. I have obtained all the information and explanations that I have required, and I certify, as the result of my audit, that in my opinion the above Account is correct.

Malcolm G. Ramsay,

Comptroller and Auditor General.

20 [Class I. Vote 6.]

APPROPRIATION ACCOUNTS,

STATEMENT Of Expenditure on New Works, &c., 1926.

1. The progress of expenditure to 31 March 1926 exceeded anticipation, the charge in the year 1926 being therefore below the estimate. 100l. was paid to the contractor in settlement of a claim of 2651. for loss sustained owing to stoppages in the work consequent upon a revision in the requirements of the Admiralty (S.28560) Completed. Estimate 3,5481.; expenditure 3,6951. 2s. 11d.; excess 1471. 2s. 11d.

2. Due to making good arrears consequent upon delay in commencement of the work in the previous year, the Admiralty requirements not then being fully known. Completed, but all accounts could not be disposed of within the year, and a revote was included in the estimate for 1927. Estimate 3,9751.; expenditure to 31 March 1927, 3,5971. 16s. 9d.

3.

The commencement of work on the extension was delayed owing to amendments in the scheme, and to difficulties which arose in settling the details of the contract. Estimate (revised) 24,9407. (S.21697); expenditure to 31 March 1927, 17,9237. 9s. 3d.

4. Estimate (revised) 61,170.; expenditure to 31 March 1927, 33,6771. 10s. 2d.

STATEMENT OF EXPENDITURE ON NEW WORKS, &C., 1926-contd.

5. The settlement of the decoration scheme took longer than anticipated, and difficulties were encountered in obtaining supplies of marble from abroad, these delays resulting in a reduction of the charge in 1926. Estimate (revised) 11,170. (S.24032); expenditure to 31 March 1927, 8,4177. 14s.

6.-Progress during the previous year was less than anticipated. This was due to the work being dependent upon the construction of the extension of the main galleries, provided by Sir Joseph Duveen. The delay increased the charge in 1926. Tenders were favourable and the cost has therefore been less than estimated. Completed. Estimate 5,520.; expenditure

4,7121. 3s. 8d.

7. Some equipment was completed earlier than anticipated, the charge on the year being increased accordingly. Estimate (revised) 53,7401. (E.17357/2); expenditure to 31 March 1927, 31,5301. 2s. 7d.

8.-Excess due to under-expenditure in the previous year, when difficulty was experienced in obtaining delivery of special fuses and other apparatus. Completed. Estimate 6,7007.; expenditure 6,659. 15s.

STATEMENT OF Expenditure on New WorKS, &c., 1926.--contd.

9. A payment of 1031. 4s. 5d. was made to the contractor for the wrought iron balustrading in respect of his claim for increased cost, due chiefly to the slow progress of the main building work (S.29538). A claim by the lift contractor amounting to 2501., in respect of extra cost arising out of delays by the building contractor, was met by a payment of 951. (S.29538). Estimate 299,1551.; expenditure to 31 March 1927, 224,2517. 14s. 11d.

10.-Progress during the previous year was less rapid than anticipated when the estimate for 1926 was framed, and this increased the charge falling in 1926. Estimate (revised) 21,0057. (S.4393/01); expenditure to 31 March 1927, 19,9017. 1s.*

11. The proportion of the total cost falling upon the previous year was in excess of anticipation when this estimate was prepared. The cost of laying the water mains was less than expected, and various savings were effected during the progress of the work. Completed. Estimate 6,8701.; expenditure 6,3691. 7s. 4d.

In the statement for 1925 the total expenditure was incorrectly stated. Correct figures are now given.