3
2. Comparison of Expenditure, 1912 and 1913.
The following is a statement of the expenditure in 1913 as compared with that of the previous year :--
1912 1913 Increase Decrease $ c. $ c. $ c. $ c. (i) Personal Emoluments and Other Charges, 313,731.15 366,107.07 52,375.92 (ia) Special Expenditure :- Surveying Instruments, &c., 867.68 867.68 (ii) Annually Recurrent Works, 1,056,034.44 1,247,857.06 147,650.18 1,447.56 (iii) Extraordinary Works,... 579,88 750,684.48 303,034.30 191,822.62 Total,... $1,818,283.45 2,366,096.17 €47,812.72Item (i).—The increase in the first item is principally due to the alteration made in the rate of exchange for the conversion of the salaries of officers paid on a sterling basis into dollars. From the 1st January, 1913, the maximum rate for the conversion of officers' salaries into dollars was fixed at 1/9 as regards 80 per cent. of such salaries; the remaining 20 per cent. being paid at the average rate prevailing during each month. As the maximum rate in force for the conversion of the full salary, prior to the date mentioned, was 2/-, the alteration represented a considerable increase in expenditure. The average rate during 1912 amounted to 1/11¾; and, during 1913, was also 1/11¼ but, as mentioned above, during the latter year, this rate applied to only 20 per cent. of the salary. Other important factors in causing the increase were the grant of an increased scale of pay to all Second Class Overseers and the grant of house allowances to most of the Overseers and Land Bailiffs. Two new posts, one as Electrician and the other as Inspector of Stores,— were created.
Item (ii).—The principal cause of the increase in this item was the taking over of the Dredger St. Enoch for "Plant Account ($150,000). The vessel was purchased in July, 1908, for dredging in connection with the Harbour of Refuge Works and had since, whilst endeavours were being made to find a purchaser for it, been maintained out of the vote for that work, but it was eventually decided to retain it with a view to dredging the harbour, a transfer to "Plant Account being accordingly made. Another important cause of the increase was the damage which resulted from the typhoons of the 17th August and 19th September and the rainstorm of the 12th June. The increased prices payable for work under the large annual contracts were another important contributing cause.
A new item "Upkeep of Plant", resulting from the taking over of the Dredger appears for the first time under "Annually Recurrent Expenditure" (Annexe A).