CAB129-37 — Page 1094

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Loan and Capital Statements (when required)

To follow sams formas ingepitome of

5. Estimates

outs of 1097

541

Forms should be drawn up by Departments in such a way that any broad subheads which may be necessary are easily reconcilable with the general heads in the statements of final account. Preliminary forecasts should be kept as simple as possible.

6. Rules governing admissibility of charges for grant.

Salaries and Wages of Persons employed full-time in the Service:

(a) Complements of operational staff to be approved where, in the opinion of the Department concerned, this is thought to be desirable (e.g., teachers, police, fire brigades, etc.).

(b) Charges for payments in excess of national scales under special regulations to be disallowed for grant unless specifically authorised (e.g., Burnham scales, nurses salaries, etc.).

(c) Wages of workmen not, unless specifically authorised, to exceed

recognised local J.I.C. or nationally negotiated rates.

(d) Employers' national insurance contributions to be admitted. (e) All employers' and contingent superannuation charges, including increases of pension under the Pensions Increase Act, to be admitted.

(f) Supplementary allowances and gratuities under the Local Government Superannuation Act, 1937, and local act powers to be admitted. Administrative, technical and clerical salaries and office expenses

Apportionment to be allowed for grant purposes of such salaries and expenses, including the salaries of the chief officer appointed for the service concerned and of his deputy, but excluding those of other chief officers and their deputies. Apportionment of audit fees also to be admitted.

Use of Premises

(a) Property used for administrative purposes. A fair apportionment of the total actual outgoings of a local authority on the provision, maintenance and upkeep of administrative buildings to be admitted.

(b) Property used for operational purposes of a grant-aided service to be

charged in the grant claim on the following bases :--

(i) If acquired for and charged to the service in question-the current loan charges. Once the debt has been repaid no further charge to be admitted.

(ii) If acquired originally for some other purpose and subse- quently formally appropriated to the service concerned- the transfer value as agreed with the District Valuer or the equivalent annual debt charges appropriate thereto. (iii) If originally acquired for some other purpose but used without appropriation for the purposes of the grant- aided service, irrespective of whether or not loan charges on the original cost are still being paid-a fair rental agreed with the District Valuer.

(iv) If used for the service concerned but not owned by the

authority the rent actually paid.

Page 1095 Page 1095 of 1097

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Works carried out by corporation departments

(a) The ascertained cost of the work to be admitted, provided that the Pagnol Construction of accbungeis 696 basi 9tless favour- able than that adopted for charge to services not eligible for grant aid and that no profit charge is made.

(b) Use of vehicles, plant and tools to be admitted. Regard to be paid, where applicable, to rates of charge admitted by the Ministry of Transport.

7. Certification of statements of claim

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To be signed by chief financial officer and District Auditor. Citation of statutes, regulations, etc., under which grant is payable to be included in chief financial officer's certificate (which may be a supplementary “grant certificate on the questionnaire form). District Auditor's certificate to be in general terms only (he may be asked to give a certificate on the questionnaire form as well as on the statement of claim). In certain cases certificates by the clerk and/or a technical officer may be required to cover special features, but the questionnaire method should normally make this unnecessary.

8. Every endeavour to be made when drafting forms to avoid statements supplementary to the statement of claim and questionnaire provided for above.

9. Contract settlements

All proposed contract settlements should be reviewed by the chief financial officer before the technical officer or professional adviser gives his final certificate. [This will be amended to conform with the recommendation of the Committee recorded on page 20.]

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