B—l [Pt. ll]

Reference was made last year to cases in which validating legislation or other authority had not been provided at the date of the report. They have since been validated by the Finance Act (No. 2), 1945: — (1) Part V validated retrospective increases of rates of remuneration, including overtime, to employees of the Railways Department for periods between 30th June, 1944, and the dates of the various applications to the Tribunal (see section 18 of the Government Railways Amendment Act, 1944). It also gave power for regulations having retrospective effect to be made under the Public Service Act, 1912, or by Order in Council under section 19 of the Appropriation Act, 1920, or by regulations under the Post and Telegraph Act, 1928, and the Education Act, 1914, to authorize increases in remuneration to employees in the respective Services. (2) Section 38 validated salaries paid in excess of amounts provided in the estimates for Administrative officers whose salaries are required by statute to be specifically appropriated, and made provision for increases in salaries of those officers whose salaries are fixed by statute. (3) Section 5 validated unauthorized expenditure in excess of the limits fixed by section 58 of the Public Revenues Act, 1926. Validating or other authority is awaited, in respect of the following transactions:— (1) Payment from Ist April, 1946, of increased pensions to war widows and to wives of ex-servicemen suffering from disabilities, and of increased social security benefits to widowed mothers with dependent children and to deserted wives and wives of inmates of mental institutions. (2) Payment to the Governor-General of an allowance for salaries and expenses of his establishment, exclusive of the Official Secretary, in excess of the amount authorized by section 4 of the Civil List Act, 1920. (3) Payment of increased superannuation allowances to officers of the Defence Force retired compulsorily in 1930 on allowances computed on an actuarial basis and to one other officer who retired in '1921 in respect of whom a special statutory limitation applied. Note.—Section 31 of the Superannuation Amendment Act, 1945, dealing with similar adjustments was found not to apply to the above officers. Legislation is also required to enable the Public Service Superannuation Board and the Teachers' Superannuation Board to accept from permanent employees who purchased previous service contributions at a percentage rate referable to age of contributor at commencement of contributory service. (4) Payment of £692,259 2s. 2d. in excess of the limit of £500,000 fixed by section 58 of the Public Revenues Act, 1926, as the limit of unauthorized for general services. (c) STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES Included in the statement are eight cases of misappropriation of public moneys by departmental officers involving a total sum of £3lB 17s. 6d. In addition to the above cases, an officer of the Social Security Department fraudulently obtained sickness-benefits to the value of £1,026 4s. lOd. He raised fictitious records which resulted in warrants being prepared and l*

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