3

The suiscrepancy in 1917/18 is even larger wer payment of £18,

the

£15,000

now becomes arly $28,0 &

Af then the $ cert

is

divided into equal monthly instalments & there converted

t

wach to ₤ at the monthly rates, the ₤ equivalents so oltanied will

aggregate to the

actual

t

cont

as given

of the proposed refund to be approximately

2/3rds of £114,000, that is about £76,000

(or somewhat less because the larger part of

the overpayment was made in 1918-19 when the

rate had risen above 3/-). I have therefore

examined in some detail the War Office

calculations.

of error: -

There are two possible sources

(1) In converting the cost of the Garrison

into dollars the War Office have divided the

total cost for each year into equal monthly

instalments and converted these at what I

presume to be the average rate of exchange for

the month into dollars, and added up the amounts

30 obtained in order to arrive at the total

cost in dollars of the Garrison. This method

results in varying monthly contributions

reckoned in dollars, whereas the principle

really is that the monthly contributions in

dollars should be equal. This result would be

achieved by converting the total cost for the

year into dollars at the average rate for the

year instead of converting it month by month.

This method would result in rather lower figures

for the dollar cost of the "arrison, the

difference being $28,000 for 1917-18 and

$6,000 for 1918-19.

(2) When the original calculations of the

overpayment were made the War Office converted

the actual contribution in dollars into

sterling and subtracted it from the sterling

cost of the Carrison. The rates adopted are

not stated, but I have calculated them from the

figures

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