Messrs. Robert C. Alston and Wm. Hart Sibley, both of Atlanta, Ga., for appellants.
Messrs. O. H. Dukes, of Atlanta, Ga., and L. W. Branch, of Quitman, Ga., for appellees.
This suit was brought by tobacco warehousemen to restrain the enforcement of a statute of Georgia, approved March 28, 1935, fixing maximum charges for handling and selling leaf tobacco. Ga.Laws 1935, pp. 476—478.
The statute was assailed as an arbitrary and capricious exercise of state power, repugnant to the Fourteenth Amendment of the Federal Constitution, and as placing a direct burden upon interstate commerce in violation of the commerce clause. The hearing in the District Court was by three judges ( 28 U.S.C. 380 (28 U.S.C.A. § 380)) and, upon findings, of fact and conclusions of law, a final decree was entered dismissing the bill of complaint, one judge dissenting. The case comes here on appeal.
The facts found by the District Court with respect to the tobacco industry in Georgia and the nature of the transactions at the warehouses are not in dispute. It appears that this industry is relatively new, beginning in 1917, but by the year 1925 it was becoming well established. The type of tobacco grown in Georgia is the 'bright leaf' which is almost exclusively used in the manufacture of cigarettes. This variety is grown extensively in North Carolina, to a much less extent in South Carolina and Georgia, and to some extent in Virginia, Kentucky, and Tennessee. The acreage planted by the individual farmer in Georgia is comparatively small, but the aggregate acreage is now not only very considerable but is widely distributed over a large area in the southern portion of the state.
The necessity for markets and the early maturity of the tobacco in Georgia presented an opportunity which was early recognized by experienced and skilled warehousemen who were operating in the tobacco belts of North Carolina and other states, where selling seasons began some time after the termination of the selling season in Georgia. With few exceptions, competent warehousemen, and experienced and skilled auctioneers and helpers in handling and selling tobacco are not found in Georgia and must be obtained from other states. There were forty-five warehouses operated in 1935, thirty-nine of which were connected in some capacity with warehouses in North Carolina, Kentucky, Virginia, or Tennessee.
The principal purchasers of the bright leaf tobacco grown in Georgia and elsewhere are limited to a few large manufacturers of cigarettes. These are called 'the Companies.' They purchase tobacco only at warehouse auction sales to which they send or furnish 'buyers.' Each buyer is the representative of one of the competing purchasers and a 'set of buyers,' usually from eight to twelve in number, is made up of representatives from each of the purchasing cigarette manufacturers. The presence of a 'set of buyers' is essential at an auction sale. A town having one or more warehouses is known as a 'market.' By sending a set of buyers to a new warehouse, the manufacturers may recognize a new market, and by refusing to send one to a old market may cause its abandonment; and by sending either one or two sets of buyers to a given market the manufacturers may determine the rapidity with which the accumulated tobacco may be disposed of. There is another class of purchasers known as 'speculators.' these on rare occasions buy tobacco from a grower and have it transported to a warehouse for sale. At auction sales speculators to a limited extent, as compared with buyers, purchase tobacco for a later sale. There is strenuous and expensive competition between warehousemen in securing tobacco from growers to be handled and sold, but in the sale of tobacco there is no competition except such as exists between the respective buyers and speculators at the auction sales, and the bids of the warehousemen themselves.
The tobacco belt in Georgia comprises about twenty counties in the southern part of the state, and in 1935 there were fifteen towns known as 'markets.' Seven of the markets were supplied with one set of buyers and eight were furnished two sets. The 'two set markets' had a total of thirty and the 'one set markets' a total of fifteen warehouses in operation. The quantity of tobacco sold in the warehouses and the average prices ranged from 106,483,019 pounds at 9.86 cents per pound in 1930, to 71,826,352 pounds at 18.91 cents per pound in 1935.
After the tobacco has been cured and is ready for the market, the grower grades it as best he can and the resulting 'piles' of loose leaves are placed in sheets which are then tied and the tobacco is so transported to the selected warehouse for sale. Auction sales are held daily during five days of the week, and in any particular warehouse as often as sufficient tobacco accumulates. It is essential that there be present the warehousman, an auctioneer, and other skilled help, and one set of buyers. The warehouseman makes the opening bid. If this is not taken or raised by another, the warehouseman generally becomes the purchaser of the tobacco for his own account. If not sold in that fashion, the bidding continues until the sale is announced. The grower or other owner may turn down the sale and in such case he may hold the tobacco for a later sale or remove it. After the sale has been completed, the tobacco is delivered to the purchaser who removes it from the floor. The purchaser has it reweighed and pays the warehouseman. The warehouseman then pays the seller the purchase price, less warehouse charges. Tobacco purchased by the warehouseman is afterwards sold by him at auction.
The tobacco is ready for the market in the latter part of July or early in August. The exact date for opening the selling season is fixed by the manufacturers, who are the principal buyers, and the warehousemen. The selling season is from three to five weeks in length. The short tobacco season causes growers to rush tobacco to the market and does not give them a fair opportunity 'to properly grade, store, bundle, and orderly market their tobacco.' The short season is in large part occasioned by the efforts of the manufacturers to transfer their buyers to the North Carolina belts, in some of which the selling seasons begin early in September, and the efforts of the warehousemen to dispose of the tobacco in Georgia so that they and their auctioneers and other skilled employees may proceed to the later and larger seasons of North Carolina and other states.
Commissions: 2 1/2 per cent. on gross sales.
Auction fees: 25 cents per pile up to 200 pounds; 50 cents per pile above 200 pounds.
Weighing and handling fees: 25 cents per pile up to 100 pounds, and 25 cents for each additional 100 pounds.
Auction fees: 15 cents on all piles of 100 pounds or less; 25 cents on all piles over 100 pounds.
Weighing and handling fees: 10 cents per pile of 100 pounds or less, and 10 cents for each additional 100 pounds.
First. Unless there is conflict with the authority of the Congress over interstate commerce, the enactment of the statute was clearly within the competency of the Georgia Legislature. While appellants' assignment of errors challenge the conclusion of the District Court that the business of the tobacco warehouses was one 'affected with a public interest,' their counsel conceded in the argument at bar that the challenge could not be sustained. That concession was appropriate in view of the evidence and the findings. The uncontroverted facts with respect to the nature and extent of the tobacco industry, the establishment of markets for public sales, and the dependence of the industry upon the services of the warehousemen in connection with these sales, show beyond cavil the public interest in these markets and in the maintenance of reasonable charges for the services there rendered.
In South Carolina maximum charges for selling leaf tobacco upon the floor of tobacco warehouses are fixed. Code, South Carolina 1932, § 7197, and earlier statutes there cited. The statute of Georgia, here under attack, copies almost exactly the South Carolina statute. See, also as to the authority of the state, Nash v. Page, 80 Ky. 539, 44 Am.Rep. 490; Pannell v. Louisville Tobacco Warehouse Company, 113 Ky. 630, 68 S.W. 662, 82 S.W. 1141.
So far as the present controversy turns upon the power of the state to give this sort of protection to this industry, provided its regulation is not arbitrary or confiscatory and in the absence of conflict with the federal power over commerce, our rulings are decisive in support of the state action. Munn v. Illinois, 94 U.S. 113, 24 L.Ed. 77; Budd v. New York, 143 U.S. 517, 12 S.Ct. 468, 36 L.Ed. 247; Brass v. Stoeser 153 U.S. 391, 14 S.Ct. 857, 38 L.Ed. 757; German Alliance Insurance Company v. Lewis, 233 U.S. 389, 34 S.Ct. 612, 58 L.Ed. 1011, L.R.A.1915C, 1189; O'Gorman & Young v. Hartford Insurance Co., 282 U.S. 251, 51 S.Ct. 130, 75 L.Ed. 324, 72 A.L.R. 1163; Nebbia v. New York, 291 U.S. 502, 54 S.Ct. 505, 78 L.Ed. 940, 89 A.L.R. 1469.
Confiscation is not shown. The presumption of reasonableness has not been overthrown. O'Gorman & Young v. Hartford Insurance Co., supra. It is apparent that the return to the warehousemen will largely be governed by the volume and value of the tobacco crop. The evidence relates chiefly to the years of the great depression and affords no appropriate criterion for a more normal period. Moreover, we find no sufficient ground for disturbing the finding of the District Court that the evidence did not satisfactorily establish what any warehouseman, individual or corporate, lost by reason of the prescribed scale of charge in contradistinction to its effect upon the warehousemen as a group. See AEtna Insurance Co. v. Hyde, 275 U.S. 440, 447, 448, 48 S.Ct. 174, 176, 177, 72 L.Ed. 357. The burden resting upon appellants to make a convincing showing that the statutory rates would operate so severely as to deprive them, respectively, of their property without due process of law, was not sustained. AEtna Insurance Co. v. Hyde, supra; Los Angeles Gas & Electric Corporation v. Railroad Commission, 289 U.S. 287, 304, 305, 53 S.Ct. 637, 634, 77 L.Ed. 1180; Lindheimer v. Illinois Bell Telephone Co., 292 U.S. 151, 164, 54 S.Ct. 658, 663, 78 L.Ed. 1182; Dayton Power & Light Co. v. Public Utilities Commission, 292 U.S. 290, 298, 54 S.Ct. 647, 651, 78 L.Ed. 1267.
Appellants contend that the legislative action was taken without investigation and hence must be considered to be arbitrary and beyond the legislative power. There is no principle of constitutional law which nullifies action taken by a legislature, otherwise competent, in the absence of a special investigation. The result of particular legislative inquiries through commissions or otherwise may be most helpful in portraying the exigencies to which the legislative action has been addressed and in fortifying conclusions as to reasonableness. Nebbia v. New York, supra, 291 U.S. 502, at page 516 et seq., 54 S.Ct. 505, 507, et seq., 78 L.Ed. 940, 89 A.L.R. 1469. But the Legislature, acting within its sphere, is presumed to know the needs of the people of the state. Whether or not special inquiries should be made is a matter for the legislative discretion. Here, the existence of the industry, highly important to the state, the transactions in the tobacco markets, the necessity of protecting the growers from exorbitant warehouse charges, must be presumed to have been fully known to the members of the Legislature and this presumption cannot be overthrown, as it has been sought to be overthrown, by testimony of individual legislators.
We find it unnecessary to pass upon the authority of the Congress to regulate the charges of the warehousemen, for we are of the opinion that, if it be assumed that Congress has that authority, it has not been exercised and in the absence of such exercise the state may impose the regulation in question for the protection of its people.
The federal statute, to which appellants refer, is the 'Tobacco Inspection Act' of August 23, 1935. 49 Stat. 731 (7 U.S.C.A. § 511 et seq.). That statute, while declaring the transactions in tobacco at auction markets to be 'affected with a public interest' (section 2 (7 U.S.C.A. § 511a)) had a limited objective. It did not undertake to regulate the charges of warehousemen or in any way to derogate from the existing state legislation upon that subject. It sought to aid tobacco growers by establishing and promoting the use of standards of classification and by maintaining an official inspection service. It was found that the farmer had 'no definite system of grades of his own,' that the private grading systems used by the buyers were kept 'strictly confidential' so that 'without Government standards the farmer has no definite guide for sorting his tobacco,' and that hence 'farmers generally are unable to class their tobacco correctly to meet the trade's demands'. 1 To meet this need, the act authorized the Secretary of Agriculture to make investigations and to establish standards for tobacco 'by which its type, grade, size, condition, or other characteristics' might be determined (section 3 (7 U.S.C.A. § 511b)). It authorized the Secretary to designate auction markets, on determining 'by referendum the desire of tobacco growers,' but it was also provided that the act should not be construed as preventing transactions in tobacco at markets not so designated (section 5 (7 U.S.C.A. § 511d)). It authorized the Secretary, independently or in co-operation with other branches of the government, state agencies, or others, to employ the license competent persons as samplers or weighers, but it was added that this provision was 'intended merely to provide for the furnishing or services upon request of the owner or other person financially interested in tobacco to be sampled, inspected, or weighed,' and should 'not be construed otherwise' (section 6 (7 U.S.C.A. § 511e)). And the Secretary was further authorized, in order to carry out the purposes of the act, to 'cooperate with any other Department or agency of the Government; any State, territory, district, or possession,' as well as with purchasing and consuming organizations, boards of trade, etc. (section 14 (7 U.S.C.A. § 511m)).
The Congress, as the reports of the committees in both Houses show, 2 was fully conversant with the manner in which the transactions in tobacco were carried on. It cannot be doubted that the Congress was well aware of the long-established legislation in Virginia, North Carolina, South Carolina, and the more recent legislation in Georgia, prescribing maximum charges for the services of warehousemen. We deem it to be highly significant that, in the light of existing practices and statutory regulations, the Congress carefully restricted its own requirements and did not attempt to interfere with the operation of state laws as to the amounts which warehousemen might charge. The purpose and terms of the federal statute negative any such intention. It is inconceivable that the Congress in endeavoring to aid the tobacco growers in sorting or 'grading,' and thus to facilitate the marketing of their tobacco, intended to deprive them of the protection they already had against extortionate charges of the warehousemen upon whom they depended in making their sales. Instead of frustrating the operation of such state laws, the provisions of the act expressly afforded and emphasized the opportunity for cooperation with the states in protecting the farmers' interests. In this view we find no ground for the contention that Congress has taken possession of the field of regulation to the exclusion of state laws which do not conflict with its own requirements.
The case calls for the application of the well-established principle that Congress may circumscribe its regulation and occupy a limited field, and that the intent to supersede the exercise by the state of its police power as to matters not covered by the federal legislation is not to be implied unless the latter fairly interpreted is in actual conflict with the state law. Savage v. Jones, 225 U.S. 501, 533, 32 S.Ct. 715, 56 L.Ed. 1182; Atlantic Coast Line R. Co. v. Georgia, 234 U.S. 280, 293, 294, 34 S.Ct. 829, 58 L.Ed. 1312; Illinois Central R.R. Co. v. Public Utilities Commission, 245 U.S. 493, 510, 38 S.Ct. 170, 62 L.Ed. 425; Carey v. South Dakota, 250 U.S. 118, 122, 39 S.Ct. 403, 63 L.Ed. 886; Lehigh Valley R. Co. v. Public Utility Commissioners, 278 U.S. 24, 35, 49 S.Ct. 69, 72, 73 L.Ed. 161, 62 A.L.R. 805; Atchison, Topeka & Santa Fe Ry. Co. v. Railroad Commission, 283 U.S. 380, 392, 393, 51 S.Ct. 553, 556, 75 L.Ed. 1128; Hartford Indemnity Co. v. Illinois, 298 U.S. 155, 158, 56 S.Ct. 685, 686, 80 L.Ed. 1099.
Laying on one side the federal statute, as in no way inconsistent, we find no ground for concluding that the state requirements lay any actual burden upon interstate or foreign commerce. The Georgia act does not attempt to fix the prices at the auction sales or to regulate the activities of the purchasers. The fixing of reasonable maximum charges for the services of the warehousemen in aid of the tobacco growers does not militate against any interest of those who buy. They pay the bid price, as accepted, and the warehouseman pays the seller, deducting from the purchase price the warehouse charges.
We are thus brought to the final contention of appellants that the state law, although not in conflict with any exertion of federal authority, must fall as being repugnant to the existence of an exclusive federal power although unexercised. The contention ignores the principle that this ground of invalidity is to be found only with respect to such matters as demand a general system or uniformity of regulation; that in other matters, admitting of diversity of treatment according to the special requirements of local conditions, the states may act within their respective jurisdictions until Congress sees fit to act. Cooley v. Board of Wardens, 12 How. 299, 319, 13 L.Ed. 996; Minnesota Rate Cases, 230 U.S. 352, 399, 400, 33 S.Ct. 729, 57 L.Ed. 1511, 48 L.R.A.(N.S.) 1151, Ann.Cas.1916A, 18; Hendrick v. Maryland, 235 U.S. 610, 622, 35 S.Ct. 140, 59 L.Ed. 385; Morris v. Duby, 274 U.S. 135, 143, 47 S.Ct. 548, 549, 71 L.Ed. 966; Sproles v. Binford, 286 U.S. 374, 390, 52 S.Ct. 581, 585, 76 L.Ed. 1167.
In the instant case, the Georgia statute deals with a local need, exercising the state's protective power with respect to its own industry. A similar contention to that now advanced was held untenable in Munn v. Illinois, 94 U.S. 113, 27 L.Ed. 77, where state regulation of charges by the proprietors of grain elevators was sustained despite the fact that the elevators were used as instrumentalities by those who engaged in interstate commerce Id., 94 U.S. 113, at page 135, 24 L.Ed. 77. The point was again raised and overruled in Budd v. New York, 143 U.S. 517, 12 S.Ct. 468, 469, 36 L.Ed. 247, in upholding the New York statute regulating charges for 'elevating, trimming, receiving, weighing, and discharging grain by means of floating and stationery elevators and warehouses.' It was recognized that, in the actual state of the business, the passage of the grain to the city of New York and other places on the seaboard without the use of elevators would be practically impossible. The elevator at Buffalo was a link in the chain of transportation of the grain from the places where it was grown to the seaboard, but the Court said: 'So far as the statute in question is a regulation of commerce, it is a regulation of commerce only on the waters of the state of New York. It operates only within the limits of that state, and is no more obnoxious as a regulation of interstate commerce than was the statute of Illinois in respect to warehouses, in Munn v. Illinois. It is of the same character with navigation laws in respect to navigation within the state, and laws regulating wharfage rates within the state, and other kindred laws.' Id., 143 U.S. 517, at pages 544, 545, 12 S.Ct. 468, 36 L.Ed. 247. Again, in Brass v. North Dakota, 153 U.S. 391, 14 S.Ct. 857, 38 L.Ed. 757, the statute of that state 'regulating grain warehouses and weighing and handling of grain' was held not to amount to a regulation of commerce between the states in the absence of a conflict with federal legislation, upon the authority of the Munn nad Budd Cases.
In W. W. Cargill Company v. Minnesota, 180 U.S. 452, 470, 21 S.Ct. 423, 45 L.Ed. 619, the requirement of a state license for grain warehouses on railroad rights of way was found to be not inconsistent with the power of the Congress, although the warehouse company purchased the grain, handled in or shipped from its warehouse, for the purpose of transporting it as its property to its terminal elevators in Wisconsin and Illinois and thence to other points in the eastern states. Id., 180 U.S. 452, at page 462, 21 S.Ct. 423, 429, 45 L.Ed. 619. The Court thus stated the reasons for this conclusion: 'The statute puts no obstacle in the way of the purchase by the defendant company of grain in the state or the shipment out of the state of such grain as it purchased. The license has reference only to the business of the defendant at its elevator and warehouse. The statute only requires a license in respect of business conducted at an established warehouse in the state between the defendant and the sellers of grain. * * * In no real or substantial sense is such commerce obstructed by the requirement of a license.' See, also, Merchants' Exchange v. Missouri, 248 U.S. 365, 368, 39 S.Ct. 114, 63 L.Ed. 300.
Even where the federal government has intervened, as in the United States Warehousing Act of August 11, 1916 (as amended), 7 U.S.C.. c. 10, § 241 et seq. (7 U.S.C.A. § 241 et seq.), in providing for licenses for warehouses where agricultural products are 'stored for interstate or foreign commerce' (section 2, as amended 7 U.S.C.A. § 242), we held that the license did not convert the warehouseman into an instrumentality of the federal government and, while by means of the licensing provisions a measure of control over those engaged in the business was secured to the national government, still the license did not confer upon the warehouseman immunity from state taxation. Federal Compress Co. v. McLean, 291 U.S. 17, 22, 23, 54 S.Ct. 267, 269, 78 L.Ed. 622. That case was followed by our decision in Chassaniol v. Greenwood, 291 U.S. 584, 54 S.Ct. 541, 78 L.Ed. 1004, to the effect that the business of buying and selling cotton locally produced, processed, and warehoused was local in character, and that a local occupation tax upon the buyer did not contravene the commerce clause although the course of the business was such that all the cotton so bought was ultimately shipped by the buyer in interstate or foreign commerce. On similar grounds we held in Minnesota v. Blasius, 290 U.S. 1, 8, 54 S.Ct. 34, 36, 78 L.Ed. 131, that because there was 'a flow of interstate commerce' which was subject to the regulating power of the Congress it did not necessarily follow that, in the absence of a conflict with the exercise of that power, a state might not lay a nondiscriminatory tax upon property which 'although connected with that flow as a general course of business' had come to rest and acquired a situs within the state.
All these decisions but illustrate the principle that the mere existence of the congressional power, no conflict with its exercise being shown, does not deprive the states of their authority to safeguard their local interests by legislation which does not directly burden transactions in interstate or foreign commerce.
The cases upon which appellants rely are distinguishable. In Dahnke-Walker Company v. Bondurant, 257 U.S. 282, 42 S.Ct. 106, 66 L.Ed. 239, the statute held to be invalid imposed burdensome conditions upon the enforcement of rights arising from transactions in interstate commerce. In Lemke v. Farmers' Grain Co., 258 U.S. 50, 42 S.Ct. 244, 66 L.Ed. 458, the North Dakota statute of 1919 (Laws 1919, c. 138) disclosed a comprehensive scheme to regulate the buying of grain in the course of interstate commerce. Such purchases could be made only by those who held licenses from the state, paid state charges for the same, and acted under a system of grading, inspecting and weighing fully defined in the act. The grain could only be purchased subject to the power of the state grain inspector to determine the margin of profit which the buyer could realize upon his purchase. That margin of profit was defined to be the difference between the price paid at the North Dakota elevator and the market price, with an allowance for freight, at the Minnesota points to which the grain was shipped and sold. The state officer was thus authorized to 'fix and determine the price' to be paid for grain which was 'bought, shipped, and sold in interstate commerce.' That the provision was a regulation of interstate commerce was said to be 'obvious from its mere statement.' Id., 258 U.S. 50, at pages 56-58, 42 S.Ct. 244, 247, 66 L.Ed. 458. The later North Dakota statute of 1923 fell under a like condemnation in Shafer v. Farmers' Grain Company, 268 U.S. 189, 45 S.Ct. 481, 69 L.Ed. 909, as the statute subjected the buying for interstate shipment to conditions and a measure of control which caused a direct interference with interstate commerce.
Here, the Georgia act lays no constraint upon purchases in interstate commerce, does not attempt to fix the prices or conditions of purchases, or the profit of the purchasers. It simply seeks to protect the tobacco growers from unreasonable charges of the warehousemen for their services to the growers in handling and selling the tobacco for their account. Whatever relation these transactions had to interstate and foreign commerce, the effect is merely incidental and imposes no direct burden upon that commerce. The state is entitled to afford its industry this measure of protection until its requirement is superseded by valid federal regulation. The judgment of the District Court is affirmed.
See Report of the House Committee on Agriculture, H.R.Rep. No. 1102, 74th Cong., 1st sess.; Report of Senate Committee on Agriculture and Forestry, Sen.Rep. No. 1211, 74th Cong., 1st sess.
RICE et al. v. SANTA FE ELEVATOR CORPORATION et al. ILLINOIS COMMERCE COMMISSION et al. v. SAME.
RICE et al. v. BOARD OF TRADE OF CITY OF CHICAGO. ILLINOIS COMMERCE COMMISSION et al. v. SAME.


text:
Practical Guide to Subcontracting
A PRACTICAL GUIDE TO SUB-CONTRACTING Detail advice on 714 and 715 tax exemption certificates and Payroll Procedures B...
Author: R. Jones | R. Jones
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A PRACTICAL GUIDE TO SUB-CONTRACTING
Detail advice on 714 and 715 tax exemption certificates and Payroll Procedures
By Bob Jones, FCCA, FCIS, MIMC of Building Management Consultancy Ltd.
International Thomson Business Publishing London NW3 3TP
This edition published in the Taylor & Francis e-Library, 2004. © International Thomson Business Publishing
ISBN 0-203-21511-7 Master e-book ISBN
ISBN 0-203-27149-1 (Adobe eReader Format) ISBN 1 85032 012 8 (Print Edition) A "Building & Construction" Book
Contents Page Introduction
Chapter 1: Employment rules and regulations
Chapter 2: Sub-Contractors tax deduction scheme
Chapter 3: Sub-Contractors procedures
Chapter 4: Payroll preparation
Chapter 5: Costing direct labour
INTRODUCTION With modern building procedures many builders will find themselves operating as sub-contractors at one time or another. Also many sub-contractors will find themselves employing operatives directly. A thorough knowledge of the employment regulations relating to direct labour, labour only sub-contracting and/or supply and fix sub-contracting is vital in order to keep within the law. If the rules and regulations relating to direct employment or sub-contracting under the Inland Revenue Tax Exemption Certification regulations (714 and 715 exemption certificates) are not adhered to it could result in severe penalties—stiff fines or imprisonment. Indeed, over the past few years the Inland Revenue has been cracking down heavily on tax avoidance within the building industry. The laws relating to sub-contracting are complex and very detailed, and they require that special weekly and annual returns are made to the Inland Revenue. Unlike any other Government body, the Inland Revenue is entitled to visit a contractor's premises at any time unannounced, to ensure that the contractor is carrying out correctly the requirements of the tax deduction scheme. The chapters contained in this book will guide you through the complex legislation, and if followed should keep you the right side of the law. The procedures for engaging a sub-contractor are fully detailed with examples of certifying documents, sub-contractors certificates and record sheets.
EMPLOYMENT RULES AND REGULATIONS
Chapter 1 EMPLOYMENT RULES AND REGULATIONS All builders, even most one-man builders at times, employ direct Labour, "Labour-only sub-contractors" and/or "Supply-and-fix sub-contractors", and there are rules and regulations to be followed by a builder for each of these categories which could result in severe penalties if ignored. The rules and regulations regarding sub-contractors are provided in Chapter 2. The Direct Labour rules and regulations include: PAYE National Insurance The Working Rule Agreement for the building industry Apprenticeship Statutory Sick Pay Working Rule Sick Pay Redundancy Dismissal notices The construction industry holiday pay scheme.
PAYE The following are the principal books and forms issued free of charge by local Inland Revenue Offices: P.8 (1986) pages 1 to 8 on plastic sheets (there are two pages No. 2). These cards set out how the system operates P.7, "The employer's guide to PAYE" Taxable Pay Tables B to D Free Pay Table (Table A) P.11 the "Deduction Working Sheet" (see Chapter 4) P.45, the form which should be brought with him by a new employee, or given to an employee by the builder when he leaves P.46, the form to be sent to the Inland Revenue in respect of an employee who has not previously been taxed (e.g. school leaver) or who is unable to produce a P.45
P.11D, the form to be completed at the end of March of each year by all directors (with more than a 5% shareholding) and members of staff earnings more than £8,500 per annum, requiring particulars of benefits they have received, such as motor cars, petrol, accommodation, etc. An example of PAYE calculations is given in Chapter 4 and in Figs 1 to 9.
National Insurance: Class A There are various classes of National Insurance. Class A is the standard:
Contract-out Employment Employees' contributions Earnings below £41 per week Earnings between £41 and £69.99 per week Earnings between £70 and £104.99 per week Earnings of £105 per week and over
Nil 5% of £41 plus 3% of balance 7% of £41 plus 5% of balance 9% of £41 plus 7% of earnings between £41 and £305
Employers' contributions Earnings below £41 per week Earnings between £41 and £69.99 per week Earnings between £70 and £104.99 per week Earnings between £105 per week and £154.99 per week Earnings between £155 and £305 per week Earnings over £305 per week
Nil 5% of £41 plus 1.2% of balance 7% of £41 plus 3.2% of balance 9% of £41 plus 5.2% of balance 10.45% of £41 plus 6.65% of balance 10.45% of £41 plus 6.65% of earnings between £41 and £305 per week plus 10.45% of balance
Non-contracted Out Employment Employee Employer Contributions Contributions Nil Nil 5% 5% 7% 7% 9% 9% 9% 10.45% 9% of 10.45% of all £305 earnings Liability for National Insurance contributions commences at the age of 16 for both employer and employee. Employees contributions cease at the age of 65 for men and 60 for women, but the employer's contributions continue. Weekly Earnings* Below £41.00 £41.00–£69.99 £70.00–£104.99 £105.00–£154.99 £155.00–£305.00 Over £305
Class 2 Class 2 contributions are payable by the self-employed at the rate of £4.05 per week, if their earnings, exceed £2,250 Class 2 also requires the selfemployed to pay Class 4 contributions and entitles the payer to pension, sickness and all other benefits except—unemployment and industrial injuries. Class 3 Class 3 contributions at £3.95 per week are a voluntary augmentation by Class 2 contributors who wish to embrace the benefits of unemployment and industrial injuries. Class 4 Class 4 contributions are payable by the self-employed on profits chargeable to income tax under Schedule D and at the rate of 6.3% of those profits between £4,750 and £15,860 (Maximum £699.93).
National Insurance Guides and Annual Returns The "Employers Guide to National Insurance Contributions", NP.15, is obtainable from local offices of the Department of Social Security. A return of National Insurance conbributions is required by the Inland Revenue after the end of March of each year.
Monthly Payments to be made by the builder Tax collectors provide the builder with books of forms P.30CB(Z) which the
builder must complete and send with a cheque each month; which should show separately how much relates to PAYE and how much to National Insurance conbributions (Employer's plus employees); after deducting from the total of the above any Statutory Sick Payments made. The Working Rule Agreement The Working Rule Agreement (about 190 pages) is published about July of each year by the National Joint Council for the Building Industry. It can be obtained from the Building Employers Confederation, Publications Department, Federation House, 2,309/11 Coventry Road, Sheldon, Birmingham B26 3PL82. It contains details of the entitlements of both the employee and employer. A resume of the Working Rules and how they operate, is contained in the Building Trades Journal publication "A Practical Guide to Estimating Daywork Rates 1988/89" (see booklist at back of book for details). "Statutory Sick Pay" and "Working Rule Sick Pay" "Statutory Sick Pay" must be distinguished from "Working Rule Sick Pay". Statutory Sick Pay is payable for up to 28 weeks by employers on behalf of the Government and is recoverable from Government as a deduction from the amount due to the Government for PAYE and National Insurance contributions. Working Rule Sick Pay is additional to Statutory Sick Pay and payable by and borne as a cost by the builder. The maximum is 8 weeks. Both "Statutory Sick Pay" and "Working Rule Sick Pay" are payable after three "Waiting days" i.e. normal working days (Qualifying days in the construction industry are Mondays to Fridays inclusive). Statutory Sick Pay is NOT payable to employees who are 65 years of age and who have contracted to work for less than 13 weeks—or to those under 18 years of age. The amount of Statutory Sick Pay payable per week is as follows: Gross earnings: Less than £41 ................................................................. Nil £41.00–£79.49 ............................................................ £34.25 £79.50 or more ........................................................... £49.20 *After 28 weeks the Nat. Ins. sickness benefits apply. The amount of Working Rule Sick Pay is £47.05 per week. Record sheets must be maintained, separately for each employee showing: Name and address of the employee Employee's National Insurance Number *£31.30 single; £19.40 adult dependent. If over pension age, £39.45 single; £23.65 adult; £8.40 each dependent child.
The employers account number with the National Authorities The dates of incapacity Dates and details of "Qualifying days" Details of payments made Evidence of sickness, such as medical certificates Suitable forms for recording Statutory Sick Pay are shown in the "Employer's Guide to National Insurance" referred to earlier in this chapter. Redundancy Redundancy money is payable after two years continuous service, if the employment was for at least 16 hours per week, but it is not payable if a reasonable offer of alternative employment is refused. The rates of redundancy payments are: aged 18–21: Half a week's pay for each year of service aged 22–40: One week's pay for each year of service aged 41–64: One and a half week's wages for each year of service. (women 41–59). For purposes of redundancy payment calculations, a week's pay is limited to £164 with the maximum payment possible set at £4,920. Only employers with less than ten employees can now claim from Government a rebate of 35% of any redundancy payment they may make within the rules of the redundancy scheme. Dismissal Notices Employees are entitled to one week's notice after one month of service, two week's notice after two years of service plus an additional week's notice for each further year of service, up to a maximum of 12 weeks notice. The Building and Civil Engineering Holidays Scheme The Holiday Pay Scheme is operated by The Building and Civil Engineering Holidays Scheme Management Ltd., Manor Royal, Crawley, West Sussex RH10 2QP from which stamps may be purchased and cards obtained. The stamp includes a Death Benefit, as well as pay for annual holidays. The death benefit is £6,500 and an additional £6,500 is payable if death is due to an accident at work, or whilst travelling to or from work. Membership of the "Holiday Pay Scheme" is an entitlement to a building worker under the Working Rule Agreement and he should have his holiday pay card stamped for every week of normal working, and take away his card on leaving his employment (To hand to his next employer). An employee is NOT entitled to a holiday pay stamp for any week during which he is absent from work for more than one normal working day without good cause, e.g. sickness or injury.
Chapter 2 SUB-CONTRACTORS TAX DEDUCTION SCHEME Virtually every main contractor is also a sub-contractor under the Tax Deduction Scheme. Anyone employed in the construction industry is subject to either the Tax Deduction Scheme or PAYE, one or the other. This includes "Labour-only sub-contractors", "Supply-and-fix sub-contractors" and any builder who supplies labour only, or labour and materials, to another builder. A builder is a "Main contactor", but he becomes a sub-contractor when working for another main contractor. On such occasions he must present his Tax Certificate to that other main contractor. Therefore a main contractor must present his Tax Certificate to the following who are main contractors within the Tax Deduction Scheme: Local Authority Department of Government Quasi-Government organisation such as the Nationalised Industries Housing Association Commercial or industrial organisation which carriers out building work in excess of £250,000 per annum. In addition there are other listed in the Inland Revenue's booklet on the Tax Deduction Scheme, I.R.14/15, which all main contractors and sub-contractors should have. The rate of tax deductions Unless a sub-contractor, or main contractor, no matter how large and seemingly important, can present a Tax Certificate, in respect of "Labouronly" and/or "Supply and fix" work carried out, tax must be deducted at the rate of 25% from every payment made (but not the materials used)—(27% until 31st October, 1988). Failure to operate the Tax Deduction Scheme can result in severe penalties. The penalties for failing to operate properly the Tax Deduction Scheme include tax which the builder should have deducted, but failed to do so, and which must be paid by him to the Inland Revenue, plus loss of the builder's own tax certificate (Which means he could no longer work for any main contractor operating within the scheme or if he did he would have tax deducted from the payments made to him).
SUB-CONTRACTORS TAX DEDUCTION SCHEME
When a Tax Certificate need not be produced to a client A Tax Certificate need not be produced to a client by a main contractor or a sub-contractor when that client is either a private householder or a business concern which is not a main contractor, i.e. which carries within its own business building work amounting to less than £250,000 per annum.
Types of Tax Certificate There are four kinds of Tax Certificate issued by the Inland Revenue: 714I … for the individual sub-contractor 714P … issued separately to each partner in a partnership 714S … issued to school leavers, or to those newly setting up a business 714C … issued to approved Limited Companies.
Obtaining a Tax Deduction Certificate To obtain a Tax Deduction Certificate an application should be made to the Local Inland Revenue Office but the applicant must have a good tax record, to the satisfaction of the Inland Revenue. (Usually for the past three years). A new company may succeed at first in getting only a 7141 certificate, based on the past tax records of the Directors (instead of a 714C certificate, which is much to be preferred).
Forms required by a sub-contractor to operate the scheme Holders of Tax Certificates 714I, 714P and 714S also need forms 715. Forms 715 are issued in small quantities by the Inland Revenue to holders of Certificates 714I, 714P and 714S. A form 715 must be given by a subcontractor to a main contractor each time a payment is made to that subcontractor. A main contractor should refuse to make any payment to a sub-contractor without deducting tax, unless a form 715 is produced by that sub-contractor. It could be the case that although a sub-contractor has a valid Tax Certificate, the Inland Revenue has refused to issue to him any further forms 715 because of some failures in his tax dealings. Holders of Tax Certificates
714S also need forms 715.
Forms 739 and their use with forms 715 Forms 739 are to be sent each week, along with all completed forms 715 received, to The Inland Revenue Construction Industry Processing Centre, Freepost, LIVERPOOL L69 4AB.
Other necessary forms Other necessary forms obtainable from the Inland Revenue are: SC11. The forms on which tax deductions are recorded. There must be a separate SC11 for each sub-contractor from whom tax has been deducted. The forms SC11 are to be despatched to the Inland Revenue at the end of each tax year (after 31st March) SC60. The receipt given by a builder to a sub-contractor for tax deducted SC35. The annual return (after 31st March of each year) to be sent to the Inland Revenue, showing details of all tax deductions made during the year 704 (Part 1). The annual return (to 31st March of each year) to be sent to the Inland Revenue detailing all payments made during the year to 714I, 714P and 714S holders 704 (Part 2) is seldom used. It is an annual return of "Labour-only" payments made to Limited Companies.
The conditions of issue of a 714S Certificate The 714S certificate, issued to school leavers and those starting up a building or sub-contracting business afresh, require that: earnings free of tax deduction must not exceed £150 per week and that tax is to be deducted on earnings higher than £150.
Holders of 714C Certificates 714C Tax Certificates can be issued to both main contractors and subcontractors who are Limited Companies. The holders do not need to follow the 715 procedures described above and also do not need to present their tax certificates to clients.
The Certifying Document Most well-established builders, including the national contractors and subcontractors, use "Certifying Document" procedures. Certifying documents can be issued only with Inland Revenue authority, i.e. the issue by the latter of
a Tax Deduction Certificate 714C. They must be in the form and contain the information prescribed by the Inland Revenue, and signed by a responsible official of the company, otherwise they will be invalid. They must also contain the information shown in Fig. 3 and can be photo-copied, stencilled or printed (dependent on the size of the organisation and the number of times they are required in a year). The cost of materials are not to be subject to tax deduction. When tax must be deducted from a payment, the sub-contractor will claim while the main contractor must decide the proportion within the payment due which relates to materials. Materials are not subject to deduction of tax. Assuming 15% of the value relates to general overheads, and 5% to profit, the apportionment might be as follows:
Chapter 3 SUB-CONTRACTORS PROCEDURES There are four important reasons why Sub-Contractors records should be kept distinct in the accounts system from other records. 1) The law in respect of the Tax Deduction Scheme requires special weekly and annual returns to the Inland Revenue. It is easier to prepare those returns is sub-contractors records are kept separate. 2) An Inland Revenue Inspector is entitled by law to visit a Contractor's premises, to ensure that he is carrying out correctly the requirements of the Tax Deduction Scheme. It is easier for both the Inspector and the Contractor if sub-contractors records are kept separate from other records. 3) If sub-contractors produce invoices which are then processed through the Purchases Invoices system, the requirements of the sub-contractors legislation might be overlooked in respect of those invoices. This could lead to a contractor failing to deduct tax, and being required to reimburse the Inland Revenue or making wrong returns to the Inland Revenue. 4) There is special VAT legislation, applicable only to sub-contractors in the construction industry, which provides that they are not liable for VAT until they are paid. To obtain that privilege, a sub-contractor must not invoice the main contractor, but must be paid on a Sub-contractors Certificate issued by the main contractor. There is another important reason why sub-contractors records should be kept separate. This is to obtain prompt and reliable cost/value comparisons of contracts, and to get out clients daywork accounts quickly. The cost and value of "own work" must be kept separate in the books from the cost and value of "Supply and fix sub-contractors" work (this does not apply to "Labour-onlycontractors").
The Procedures Action on contemplating employing a sub-contractor.
SUB-CONTRACTORS PROCEDURES
ask to see his Tax Certificate No. 714, and if it is produced check that it is current, and that the photograph on the certificates resembles the presenter see if the holder has Forms 715 provided by the Inland Revenue which bear his name and the number of his 714 Certificate if he has no Tax Certificate, point out the necessity to deduct tax at 25% from the gross payments to be made to him, and obtain his agreement (27% until 31st October, 1988) consider, especially in the case of a "Supply and fix" sub-contractor, that absence of a Tax Certificate, and the consequent deduction of tax, might place the sub-contractor in financial difficulties regarding the purchase of materials, which could have repercussions on your business.
Upon engaging a sub-contractor, check and record the Tax Certificate. Check that the photograph on the certificate is that of the sub-contractor, the Tax Certificate is not out-of-date, that the holder has Forms 715 (although not entitled to do this, contractors often hold the Forms 715 on behalf of the sub-contractor), and finally enter particulars of the Tax Certificate in a Tax Certificate Register, and return the certificate to its owner.
The design and purposes of a Tax Certificate Register: Fig. 2 shows a Tax Certificate Register, which can be made on suitably ruled paper kept in a special folder. A main purpose of the Tax Certificate Register is to make regular checks as to when the date of a Tax Certificate is due to expire. A Contractor might even consider it advisable to give a long notice (say, six months) to a Sub-contractor that his Tax Certificate is coming up to its expiry date, and that steps should be taken for its renewal.
Design and uses of Sub-contractors Certificates: A form of Sub-contractors Certificate is shown Fig. 4. Similar suitable forms can be obtained from the Building Employers Confederation, Publications Department, 2309/11 Coventry Road, Sheldon, Birmingham, B26 3PL82.
The form as designed is intended to meet the legal requirements of both VAT and the Tax Deduction Scheme. Standard forms of Sub-contractors Certificate are usually in quadruplicate: top copy goes to the sub-contractor for his retention duplicate is provided to the sub-contractor but to be signed and returned by him to the Contractor triplicate is the surveyor's copy quadruplicate becomes the accounts office copy. However, in small businesses a set of three might be sufficient and it is useful if each copy in a set is of a different colour.
Preparing a Sub-contractors Certificate: One set of Sub-contractors Certificates should relate to one job/contract. If there is an entitlement by a sub-contractor to payment for more than one job/contract, prepare a separate Sub-contractors Certificate for each. Enter on a set, using carbons, the name and address of the subcontractor, and the date. If a standard form is used (not forms specially printed with your name, address, etc.) rubber stamp your name and address on each copy: also rubber stamp your VAT number. Enter the name and number of the contract to which the Sub-contractors Certificate relates and enter the gross valuation to-date, less retention and discount, and the Net Balance. You will also need to enter the previous gross valuation, retention, discount, and net balance. This line is obtained from the top line of the previous Sub-contractors Certificate. Show the difference between the current and past valuations, which will represent the "Net balance now due". *Deduct income tax at the rate of 25% from the "Net balance now due" if the sub-contractor has no Tax Certificate. In making this calculation, see Chapter 2, "Sub-contractors Tax Deduction Scheme: Main Principles", regarding adjustments for materials supplied by the sub-contractor. Add VAT to the "Balance now due", i.e. before tax, if any, is deducted. This is subject to the sub-contractor claiming he is VAT registered, and providing his VAT number. Deduct any Contras: these are sums it is maintained are owned to the main contractor by the subcontractor, e.g. for goods, plant or services supplied to him, damage he or his employees caused, or the cost of making good his work. *27% until 31st October, 1988.
Sub-contractors Book: A sub-contractors Book, illustrated as Fig. 5, should have entries for: Column 1. The date of the Sub-contractors Certificate Column 2. If the sub-contractor holds a valid current Tax Certificate 714I, 714P, 714S, 714C, or whether there is no Tax Certificate (N/C) Column 3. Name of the Sub-contractor Column 4. The date the form 715 was received (if the sub-contractor holds a 714I, 714P or 714S Tax Certificate) Column 5. The date the Form 715 was sent to the Inland Revenue at Liverpool Column 6. The Net Payment of the sub-contractor Column 7. The amount of VAT paid to the Sub-contractor (Provided he is VAT registered) Column 8. The amount of tax deducted, if any Columns 9 and 10. From the net payment in column (6) is deducted the VAT in column (7), and the tax in column (8) is added. The balance is then inserted in column (9) if the sub-contractor is "Supply and Fix" or in column (10) if the sub-contractor is "Labour only". Column 11. Enter the contract/job number to which the entry refers. Columns (9) and (10) are for identifying the amounts to be entered in cost sheets, and the columns of the cost sheets in which the entries should be made: "Labour only" OR "Supply and Fix".
Sub-contractors in the VAT Return Column (12) of the Sub-contractors Book is required for the VAT Return: Place in this column the "Net balance now due" to a sub-contractor, i.e. the amount on which VAT is charged. The total of this column each month (or quarterly for a quarterly VAT return) is required as a part of inputs at the foot of the VAT Return. VAT is recoverable from the Department of Customs and Excise whether or not the sub-contractor has been paid: It follows that it is important that the Sub-contractors Book is kept up-to-date, so that recoveries of VAT are not delayed.
Costing Sub-contractors Certificates At the end of the month rule-off the Sub-contractors Book, and total the columns. Ensure that the total of column (6), less column (7), plus column (8)
equals the aggregate of columns (9) and (10) when these two columns are added together. Using a list/adding machine, obtain a total to be charged to each job/contract, separately for "Labour only" and "Supply and Fix", i.e. the amounts in columns (9) and (10) to be charged to the job/contract numbers in column (11). Make summaries of the foregoing totals, and ensure that the total of each summary: in the case of "Supply and Fix" subcontractors, equals the total of column (9)—for "Labour only" subcontractors, equals the total of column (10). Enter each "Supply and Fix" amount and each "Labour only" amount in the respective columns of the relevant cost sheets.
All expired entries can be crossed through.
NOTES: A Tax Certificate, once seen, is returned to its owner, and need not be seen again. However, a watch needs to be maintained on the expiry date column. A renewal Tax Certificate should be re-registered in this book.
REGISTER OF SUB-CONTRACTORS CERTIFICATES
Fig. 3 EXAMPLE OF A "CERTIFYING DOCUMENT" (Issued by a Limited Company which holds a 714C Tax Certificate)
NOTES: All of the foregoing information is needed in a Certifying document The document should be on company headed notepaper and signed by a Director or Secretary Photo-copies of the document are acceptable
NOTES: 1. The above certificate should be prepared in triplicate: 1.1 Two copies should be provided to the Sub-contractor, one of which he is required by law to sign and return (it becomes the VAT invoice). That copy should be filed in the same sequence as entries in the Sub-contractors Book. 1.2 The other, the office copy, should be filed along with the other documents for that job/contract. 2. The deduction for Materials, before taxing the difference, will vary from trade to trade. Suggestions for the proportions to be used are given in the text. 3. The above certificate is shown as an entry in Fig. 5. 4. Tax is deductible at 27% until 31st October, 1988 (not 25%).
Fig. 5 SUB-CONTRACTORS BOOK
Fig 6 SUB-CONTRACTORS RECORD SHEET For the purposes of: – the annual return to be made to the Inland Revenue at the end of March of each year – recording the amounts paid to each sub-contractor a simple record should be maintained in the following form, separately for each sub-contractor.
NOTES: Exclude VAT from the above record If there is a Tax Certificate, column (3) will contain the same amount as column (5). The annual return to the Inland Revenue requires the "amounts paid in the year, to each sub-contractor", not the "amounts due".
Chapter 4 PAYROLL PREPARATION There are a number of proprietary payroll systems obtainable from stationers. Some but not all of them are suitable for builders. For purposes of demonstration a payroll sheet is provided as Fig 8. If so decided a blank of this sheet can be stencilled to obtain a number of copies for general use, but it requires that there shall be completed in addition: the Inland Revenue's form P.11 (Deductions Working Sheet) plus a Payslip (Fig 9) for the information of the employee. However, the Inland Revenue usually gives permission to dispense with forms P.11 if it is satisfied that a proprietory system, or a system such as that in Fig 8, fulfils its rquirements. Start a new Payroll Record Sheet (Fig 8) for each employee at the commencement of each fiscal year —If an employee is engaged after the commencement of the fiscal year, start a new Payroll Record Sheet at that time. Enter on the Payroll Sheet the employee's name, trade, address, National Insurance Number, date of birth, and starting date. The National Insurance number is important. You will need it for Government returns made at the end of the fiscal year (31st March next) and for other possible queries you may have to deal with after the employee has left your service. Enter in one of the boxes in Line 5 the tax code number of the employee and the date it came into operation. If the Inland Revenue should notify any changes in the employee's tax code during the fiscal year, there are other boxes in Line 5 in which to record such changes. Keep a special folder to contain notifications received from and sent to the Inland Revenue regarding employees. If the business is a limited company the Directors are deemed employees, even though they own most of the shares, and are subject to PAYE and National Insurance like any other employee. A Payroll Record Sheet should be maintained for them.
PAYROLL PREPARATION
Use one vertical column for each week's pay record Line 6. Head the column with the date, i.e. the Monday to which the pay relates in a year, 52 columns may be required. For monthly paid employees, twelve columns will be needed. Enter particulars from the employee's Time Sheet. In line 7, enter the number of "Paid hours" (which includes non-productive overtime, guaranteed time and public holiday hours). In the other half of Line 7, enter the number of GMB (Guaranteed Minimum Bonus) hours (maximum 39). GMB is payable for public holidays. In Line 8, enter the hourly rate of pay, and the hourly rate for Guaranteed Minimum Bonus. In Lines 11 to 13, enter any taxable allowances, such as Bonus or Travelling Allowance. Annual Holiday money paid by you which is not within the Holiday Pay Scheme (but exclude payments which will be reimbursed by the Holiday Pay Scheme). Enter in Lines 27 and 28, any non-taxable monies payable to the employee, such as fares and expenses. Calculate the pay due, and to obtain the entry in Line 9, multiply the number of paid hours in Line 7 by the hourly rate in Line 8. In Line 10, multiply the number of Guaranteed Minimum Bonus hours in Line 7 by the GMB rate in Line 8. Total lines 9 to 13, and enter the total in Line 14. This is the gross taxable pay, which is subject to Income Tax and to National Health Insurance contributions. Maintain a cumulative total of Gross Taxable Pay. Line 15 is a running total of the amounts in Line 14, add £183.52 to £195.52 and enter the total, £379.04, add £207.52 to £379.04 to get £586.56, and so on. The total of all figures in Line 14 equals the latest total in Line 15. Enter the "Free pay" in Line 16. This is the amount calculated by the Inland Revenue to allow for Single or Married Personal Allowances, and any other allowances to be deducted from taxable pay. The Free Pay depends on the Code of the employee, which in the example is No. 183. The Free Pay Table provided by the Inland Revenue, shows for each week of the tax year the amount of free pay to be used for each Code number that week: The 1982 issue of the Free Pay Table is the latest available.
in Week 1 (April 7) the Free Pay under Code 183 is £35.47 in Week 2 (April 14) the Free Pay under Code 183 is £70.94 in Week 3 (April 21) the amount is £106.11 which is about three times £35.47 It follows that until a Code changes, the Free Pay is approximately the same each week for any particular Code number. The Free Pay is accumulated throughout the year, so that by the end of the tax year, if there is no Code change, Code No.183 will be about 52 times £35.47, which is £1844.44 (£1839.24 in the Free Pay Table). Enter the cumulative Taxable Pay (Line 17) which shows the difference each week between Line 15 and Line 16. Line 17 therefore provides the accumulated taxable pay (because Lines 15 and 16 are both accumulated, their difference in Line 17 automatically increases week by week to become the accumulated Taxable Pay).
Line 18 shows the Tax due-to-date, and it is calculated on the Taxable Pay todate, in Line 17, as described below Line 18 is obtained from the Inland Revenue's "Taxable Pay Tables" B to D each week turn up in those Tables the accumulated Taxable Pay to-date (look in the Tables for the amount in Line 17) against that amount will be given the Tax due to-date enter the latter amount into Line 18. For the week April 7 the taxable pay in Line 17 is £148.15. The Tables show £37.00 as the amount of tax payable on £148 (ignore the pence) Line 18 in subsequent weeks is based on the accumulated amount. In the week Apri 14, the taxable pay to-date, in Line 17, is £308.30, and the Tables show tax due of £77 on £308.
Tax due this week Line 19 is the resut of deducting Tax paid to-date from Line 18 (Tax due todate). The difference, being Tax due this week is entered in Line 20. For the week April 14: —the tax due to-date is £77, from this is deducted the tax paid the previous week, £37, this gives a balance of £40 to be paid for the week April 14. For the week April 21 the tax due to date is £120. However, £77 (£37 plus £40) has been paid already, leaving a balance of £43 to be paid in the week of
April 21. In the week April 28, tax paid to date is £160, leaving £40 due, and so on for each week.
National Insurance Contributions Line 21 and Line 30. National Insurance contributions must be entered for both employer and employee. The amounts of National Insurance contributions to be paid each week are given in the book "National Insurance Contribution Tables". In the examples in this chapter, Vol CF391 of the above publication is used (not contracted out). The amounts payable are based on the Gross Total in Line 14. They are in £1 steps, and the line always to be taken is the next lowest £1. For a Gross Pay of £183.52 (April 7) the Table gives, on the £183 line, a contribution of £16.51 for the employee and £19.18 for the employer. In the week April 14, the Table gives in the £195 line, £17.59 for the employee and £20.43 for the employer.
"Further deductions" and "Total deductions" Lines 22–24 are for further deductions and the total deductions. There may be further deductions from an employee's pay, such as Subs recovered, or contributions to which he had agreed such as to a private pension fund, club, etc. Enter the total deductions (Lines 20 to 23) into Line 24.
Net Pay Line 25 is for the Net Pay (not yet the "take home pay"). Line 25 is the difference between Line 14 (Gross Total) and Line 24 (Total deductions).
Non-taxable Pay Lines 26 to 28 are for "Non-taxable pay". Line 26 is to be used when the Inland Revenue has authorised a Tax Refund to an employee. The letter of authority should be kept. Lines 27 and 28 should be completed from the Time Sheet (fares, expenses, etc.).
"Take-home Pay" Line 29 is for the amount actually paid to the employee, and it should correspond with the amount shown in the Bank Payments Book, for Wages (when added to the "Take home pay" of other employees).
The Holiday Pay Stamp Line 31 shows the value of the Holiday Pay Stamp (see Chapter 1). A stamp should be affixed to the employee's Holiday Pay Stamp Card each week. A stamp is not affixed for weeks when the employee takes his annual holidays, so it is usually payable for 47 weeks of each year, in some years 48 weeks. As shown in Fig. 8, the 1988/89 cost of the weekly stamp is £14.45 for both craft operatives and labourers.
(1) See page 35 which shows how the hourly cost of £6.12 is calculated (2) The above Time Sheet particulars are used in Fig 8 (Week commencing 21st April) (3) Jobs are costed on the basis of "worked hours" only. The £6.12 includes the cost of non-productive hours
Fig 7 PAYROLL PREPARATION
Chapter 5 COST DIRECT LABOUR The figures quoted in this Chapter and its accompanying Tables have been derived from the book: "A Practical Guide to Estimating Daywork Rates 1988/ 89", published by Building and Construction Books, 100 Avenue Road, London NW3 3TP (see back of Book for Details), which is recommended as an esstential reference to support the figures quoted in these pages. Fig.7 is a time sheet for James Brown, a carpenter, who in the week 21st April, worked 43 hours and was paid 45 hours, to include 2 hours nonproductive overtime. The 43 hours need to be costed to the jobs on which James Brown worked, and the 2 hours non-productive overtime require to be spread over all of those jobs. The Payroll Sheet for James Brown, Illustration No. 9, shows that for the week ended 27th April (commencing 21st April) he cost: £ 45 hours at his rate of £4 39 hours (the maximum) Guaranteed Minimum Bonus @ 39p Tool Money Bonus
180.00 15.02 1.40 10.00
Travelling Allowance
Employer's: National Insurance
Holiday Pay Stamp
A total of Equals, per hour, for 43 "Worked hours"
COST DIRECT LABOUR
However, there are other costs not shown on the Payroll: Per hour p 10 1
Public holiday pay to be met in due course Tool Insurance The cost of absenteeism and sickness time plus Sick Pay Inclement weather time
13 6 p
Employer's and Public Liability Insurances Redundancy provision CITB Levy
5 4 4 Total
This addition of 43p is equivalent of £18.49 for 43 "Worked hours", and amounts to £869 per operative over a period of 47 weeks. It should be noted that 13p of the costs in ther above Non-payroll Labour Costs may be included by some builders in their General Overheads. When the 43p is added to the £5.69 on the previous page, the cost per "Worked hour" for James Brown becomes £6.12.
THE TABLE IN FIG. 10 AND ITS PROOF Fig. 10 provides a list of rates per "Worked hour" for craft operatives and labourers: With and without overtime At varying rates of bonus and/or plus-rates and/or Working Rule Allowances additional to those already included in the basic rate. If the bonus of James Brown, Carpenter, which is £10, is divided by his 43 "Worked hours" it becomes about 23.3p per hour. At £4 per hour, the plus rate is 78p above the basic rate of £3.22. In line 12 of Fig. 10, the cost per hour "With Overtime" with a bonus or plus rate of £1 is £6.03, compared with the £6.12 calculated above. However, James Brown's bonus of 23.3p per hour and plus rate of 78p totals 101.3 per hour, which is above the maximum of £1 in Fig. 10. Further he worked 43 hours, compared with 48 hours used in that table.
Fig. 10 THE COSTS PER "WORKED HOUR" OF BUILDING TRADES OPERATIVES
The calculations in this Table are derived from the book "A Practical Guide to Estimating Daywork Rates 1988/89" published by Building and Construction Books which should be obtained to properly understand and support the figures below.
The above rates: are based on 1704 "Worked hours" per annum, after allowing for annual and public holidays, absenteeism, sickness and inclement weather time include in the case of the overtime rates, an average of 48 hours "Worked" and 52.5 hours "Paid" per week.
embrace the employer's National Insurance and Holiday Stamp contributions, Public Holiday Pay, Tool Allowance, minimal Travelling Allowance and Fares, Sick Pay and Guaranteed Time also include a total of 13p per hour for Employer's and Public Liability Insurances, CITB Levy and Redundancy Provision. If a contractor includes these in his General Overheads, he should deduct 13p from each of the above rates. The "plus rates" are intended to include not only bonuses and plus rates as such, but any "Working Rule Allowances" not mentioned above, and any travelling allowance and fares above the minimal rates. Note that the above rates are "costs", to which should be added site and general overheads and profit, as described in the above mentioned book "A Practical Guide to Estimating Day work Rates, 1988/89".
Building and Construction Books 100 Aveenue Road, London NW3 3TP Telephone: 01–935 6611. Telex 299973 ITP LN G Facsimile 01–586 5561
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A Practical Guide to Racism
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Here is an article about the film from February 8's Edmonton Examiner!
I was thrilled to be invited by McDougall United Church to present the film on March 26 following the Sunday morning service. About 30 people attended and we had a good discussion that followed.
Since the film launched in McCauley, it's only natural that Boyle McCauley News should feature a short piece about it. Read it in the March 2017 edition.
An interview with Paula Kirman about the Caring Community film was part of CJSR FM88's contribution to the 2017 Homelessness Marathon. You can hear the interview at this link – it starts at about the 1:26:00 mark.
McCauley: A Caring Community – Conversations on Social Housing will be airing next week on Shaw TV (Channel 10) at the following times: Monday, Feb. 27 – Sunday, March 5: 1:30 a.m. & 1:30 p.m. Thursday, March 2: 11:30 a.m. & 11:00 p.m. Sunday, March 5: 9:30 a.m.


During your lifetime, your body goes through a laundry list of changes, your mouth included. One major change that occurs in most adults between the age of 17-22 is the emergence of your third molars often called wisdom teeth due to there appearance at such a mature age in your life.
If a wisdom tooth is impacted, it can form a cyst on or around the site of the impacted wisdom tooth which can cause damage to the roots of other teeth and the bone that supports your teeth.
Wisdom teeth that partially come through your gums can give bacteria a place to rest inside your gums, which can cause infection leading to pain, swelling and even stiffness in your jaw.
When wisdom teeth come in, often your mouth is not big enough to accommodate your new teeth, which causes your teeth to move which causes overcrowding, crooked teeth, and headaches.
Wisdom teeth that are not in the correct position or crooked, this can allow food to become trapped inside the new space created. This gives bacteria room to grow ultimately leading to cavities.
When your teeth are overcrowded and being moved by the growth of your wisdom teeth, it can cause your teeth to rub and grind against one another. This could lead to your teeth chipping, cracking or becoming worn down beyond repair.
Wisdom tooth removal is one of the most common tooth extraction procedures that happen today. There are several reasons for having your wisdom teeth removed.
Also, you may need to have your wisdom teeth removed as a recommendation as a part of treatment for braces or other dental procedures.
Before you make any decisions, be sure to visit our office for a complete examination of your mouth including x-rays to determine if you will be needing to have your wisdom teeth extracted.
If you are suffering from impacted wisdom teeth, the pain can be unbearable, let us help you and visit our office in Montclair, CA. To schedule an appointment, call 909-281-3624 or request an appointment online.


One day, Angelo wanted me to come to Wing Bowl, which was then at the Electric Factory. I came with a small replica of the Liberty Bell to present to the winner (Eric "Gentleman E" Bell). When I got there, the Factory was bursting at the seams. So I suggested to Angelo that it should be moved to the Spectrum to accommodate all the fun. As part of the deal to build the CoreStates (now Wells Fargo) Center, the city was given the right to use it for 10 days. I believed that this caveat would be great for community groups, but none of them could pay the setup costs. WIP, of course, could and did, and that's how Wing Bowl became super and eventually took place in front of 20, 000 screaming lunatics.


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After being released the first official image of Angelina Jolie as the villain of the film adaptation of Sleeping Beauty, the actress was caught in the middle of the recordings of 'Maleficent' in London.
Angelina Jolie is preparing to shoot scenes in the open with the production team readying her makeup, fixing her hair and putting the finishing touches to their wardrobe.
Complementing the look of 'Maleficent' - the witch from Sleeping Beauty - Angelina Jolie wore black horns on his head and was also carrying a staff with which your character throws the dreaded spells.
In the first official photo of 'Maleficent' , Angelina Jolie looked simply evil with yellow eyes and a look of pure evil possessed.


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Discover thousands of unique items including anime, manga, figures and models, cosplay goods, Japanese fashion, accessories, games, music and more.
Leading companies will be previewing upcoming releases, offering convention exclusives, and connecting with fans at their industry booths. If you are looking for the most exclusive and latest goods, our Exhibit Hall is the place!
If you are interested in exhibiting at Anime Expo, visit our Get Involved Page for more info.


A modern take on old-school favorites, The Cherry on Top is on the road delivering the nostalgic soda shop treats we remember so fondly, all with a literal "cherry on top"! Be it a wedding, shower, picnic, birthday or food truck event, we've got treats that can't be beat - sundaes, shakes, malts, splits, it doesn't get any better than this!
Private catering prices begin at $175 + tax. This deposit reserves your event date and an e-mail menu is provided. Custom quotes are available and are calculated based on the number of hours + the number of people to be served. We cater to the greater Houston metro area and pricing is available for out of town events. We are available for public events as well, large or small!


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GLIDE Record (23 of 6821)
Event: OT Other
Number: 2019-000137
Country: CHL Chile
Date (YMD): 2019-10-25
Information Source: BBC
Comments: The crisis was triggered when, on the recommendation of a panel of Public Transport experts, the government decided to increase the price of the Metro ticket by 30 pesos, reaching a maximum of 830 pesos (approximately US$1.17). As a form of protest, students began to carry out massive evasions in the subway, raising turnstiles to enter the platforms without paying. The government then decreed a state of emergency, which meant the deployment of the military who, also, ordered a curfew from Saturday, October 19. This measure resulted in violent manifestations and looting. The government was forced to give in and announced, on Saturday night, the suspension of the increase in the subway tariff. Still, none of these measures and announcements attenuated the mobilizations. On Sunday, October 20, cities such as Santiago, Valparaíso, and Concepcion dawned with severe damage to buildings and public spaces, in addition to stoppages in ports and roadblocks. Monday''s classes were suspended in Concepción and 43 communes of Santiago. It is estimated that at least 18 people have died and more than 5,000 have been arrested. Demonstrations resumed in Santiago on Monday, October 21, after at least 50 wounded soldiers and police were registered on Sunday night, and more than 350 places were looted. More than a hundred supermarkets were robbed. On Tuesday, October 22, the government promised social reforms such as raising the minimum wage and raising the basic pension by 20% to decrease the social tensions, but demonstrations and differences between students and armed forces remain. The United Nations High Commissioner for Human Rights and former President of Chile called for dialogue between the government and civil society to calm the situation.
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Christmas tree or Hanukka bush: Do they have their place in a Jewish home?
Mixed families and secular Jews explore the December dilemma.
NEW YORK – In December of last year, 26-year-old Julia Katz from Philadelphia was wondering in the aisles of Target, one of her favorite stores, when she came face to face with something she had always wanted to have but was never allowed to: a Christmas tree.
"Growing up I remember my dad being very adamant about not having a Christmas tree, not going to visit Santa Claus and I felt very left out from all of my other friends," she told The Jerusalem Post.
Katz was raised Jewish, and like many other Jewish kids, always loved the holiday season: the decorations, the lights, the markets and sometimes, even the snow. She envied her friends who celebrated the Christian holiday, but her parents never allowed for the Christmas spirit to come into the house, let alone through a Christmas tree.
But last Christmas, living with her then-fiancé in their own apartment, she felt she could justify finally getting one.
"My husband grew up mixed so he did have one growing up and he didn't really care either way," she told the Post. "In my mind I justified it by saying, 'Oh great, we'll make it a Hanukka bush!'" Before buying the fake white Christmas tree in front of her, Katz still felt she should call some members of her family and ask for their blessing: Her sister didn't think there was anything wrong with it, her dad wasn't thrilled about the idea but was supportive either way, and her then-fiancé didn't care much, but made it a point to ask her, "Are you sure that's what you want?" Yes, it was exactly what she wanted.
Katz bought the tree and threw in some blue lights and ornaments, so the colors would be reminiscent of Israel and Hanukka. Soon after she got home, Katz had already unwrapped the tree and decorated it.
"It looked gorgeous," she said.
But only minutes later, as she looked at her creation, Katz was immediately filled with an unshakable sense of guilt.
The next day, Katz took the tree down, re-packaged most of its accessories and brought it back to the store.
"The lady asked me what was wrong with it and all I said to her was: 'I forgot I'm Jewish,'" she recalled.
After she returned her first Christmas tree to Target, Katz kept some of the lights in her home.
"We light it all the time during the winter and it's like the festival of lights, it's really about Hanukka," she said.
"Moving forward when we have kids we have decided not to have a Christmas tree, even though in my mind it would be so fun and it's very festive, but we decided that we would go to my husband's grandmother who is the only one that practices Christmas and she has one," Katz added.
Like Katz, many Jewish families living in the United States and in other countries where Christmas is widely celebrated, face the dilemma of whether or not to incorporate the celebration in their lives as well and put up a Christmas tree. While some see it as a Christian symbol, others completely disconnect it from any religious significance.
In late November, even Israeli-born actress Natalie Portman revealed she may be getting one this year for the very first time, on The Tonight Show with Jimmy Fallon.
"It's kind of every Jew's secret wish to have a Christmas tree," she said.
Jewish New Yorker and mother of two, Ingrid, always had a Christmas tree at home, since her children were very little. Even though her husband, Bruno, was originally "radically against it," for her, the tree is simply a decorative object.
Ingrid's tree is what some would nickname a Hanukka bush: It is dressed in white, blue and silver, with dreidels, Stars of David and little hanukkiot.
Every year, steps from the tree, Ingrid displays multiple hanukkiot and invites friends and family for Hanukka candle lightings. The tree is the only Christmas presence in her home, and to her, it simply adds to the spirit of the Jewish holiday.
"Even though my mother-in-law and sister-in-law are against it, no one close to us has really said anything because they see how beautiful it is," she said with a smile.
Although many dissociate today Christmas and the holiday season from its religious meaning, the tree's significance is very much anchored in religion. It originated in a pagan tradition of using an evergreen fir tree to decorate homes during the winter. After much disagreement, many Christians adopted it as a symbol of the Tree of Life. The star at the top represents the Star of Bethlehem.
Reform Rabbi Joshua Davidson of New York City's Temple Emanu-el told the Post he is sure that many of the parents in his synagogue have already asked themselves the question of whether they could justify having a Christmas tree at home, after their children asked for one.
When Jews have a Christmas tree in their home, Rabbi Davidson said, they are not thinking about it in religious terms. "They still identify as Jewish. They consider it a symbol of a festive time of year, which it has become," he explained.
"However, pretending that the Christmas tree is not a Christian symbol does a disservice both to Christmas and Christianity on the one hand, and the Jewish identity of a family that incorporates it into their own practice on the other," he said.
The rabbi added that Hanukka, which usually falls very close to Christmas, can offer kids who want to appreciate the season the very same joys.
"In my experience, kids who are brought up knowing the beauty of Jewish life, feel less badly about not being able to celebrate Christmas in their own home," he said.
The Christmas tree, he advises, can be enjoyed while visiting others who celebrate the holiday, which is the case for children of intermarried couples.
"There is nothing wrong with families going and enjoying someone else's holiday celebrations," he said.
Growing up in Russia, 23-yearold Dasha Sominski's grandparents always had a Christmas tree at home.
The question of whether or not to have one however is a dilemma Sominski and her partner Elizabeth Gross have seriously pondered upon.
"Both of us are very intentionally secular and we think a lot about different symbols from our culture and our childhood that are empty of meaning and sometimes with meaning that we don't appreciate," she explained.
Both Sominski and Gross grew up in Orthodox Jewish homes and have been married for over a year.
As a queer couple, they have been doing much thinking about religion and what its place would be in their home.
"Our ultimate struggle right now is that having a tree is nice, it smells awesome, but at the same time we worked so hard to kind of shake all the empty symbols that we grew up with and then take on another symbol that's just as empty if not more, since it doesn't really have any personal meaning for us, would also be kind of more confusing," Sominski told the Post.


This is a Large 4.69 inch tooth from the largest shark to ever live, Megalodon. This tooth has nearly complete enamel and roots with no restoration. and is priced well below retail to fit into any collectors budget.


I did it. I got my first agent! How on earth did I do this?!
If you'd asked me sixth months ago if I had any plan on how to reach this goal then the answer would have been NO.
Looking back, a lot of people helped give me advice and support on how to conquer this important milestone and I'd like to share some of it with you fellow Breakfast Clubbers!
NETWORKING - Make yourself known. I have discovered that being a writer is a business in itself. You have to be out there selling yourself all the time. People need to know who you are and what you do. You won't get anywhere sitting at home waiting for an opportunity to drop into your inbox. Start creating relationships with producers and agents. The Breakfast Club and The London Screenwriters' Festival are great places to start, but any film or industry event that you can blag your way into is helpful! Take your business cards and just be approachable.
PERSEVERANCE is a big part of any success. You have to decide on a daily basis if you're going to give up, or carry on fighting for your dream. My advice – Be a fighter!
PRACTICE – Write every day. It takes longer than you think to hone your craft. Get your friends to read your scripts and give you feedback, anything they don't understand isn't working. Remember not to send out a script before it is ready, and don't contact an agent or producer before YOU are ready creatively! With most of them you only get one shot, don't shoot yourself in the foot!
ASK FOR ADVICE – Find someone who can mentor you. You might have one great mentor or dozens of them who advise and support you on different aspects. The Breakfast Club is great for making new contacts or you could try sending out emails to people already working in the biz. They will have been where you are and most will be happy to help or pass you on to someone who can.
HAVE CONFIDENCE – With any creative endeavour it's easy to feel like a bit of a phony until you see your name in lights. You don't need anyone to validate you, if you write every day then you are a writer. Look people in the eye and say it. Never apologise for your work. Know that you are good at what you do and dare to put yourself out there.
LUCK – If you keep doing all of the above it's bound to show up at some point! At the end of one Breakfast Club networking session I asked a fellow writer if there was anyone else in the room that I should meet. He pointed across the room and said 'That woman over there is an agent'. I went over with my best smile, introduced myself and the rest is history!
Now the hard fun begins!
After I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive four emails with the exact same comment. Is there an easy method you are able to remove me from that service? Kudos!
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We prepared a guide so you can enjoy the Cidade Maravilhosa like a local. Full of inside tips so you can have a more real experience in the city, and relax during your stay.
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Guide Rio de Janeiro	What is the Zika Virus and Should You Be Concerned?


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Auditing the government's response to COVID-19
Posted on July 23, 2020 by Gareth Davies
I last posted to this blog in late April as the country was in the teeth of the COVID-19 pandemic, explaining how we were maintaining our operations and adjusting our work programme in the light of the government response to the virus.
Now, in late July, most of the UK is gradually emerging from lockdown following a devastating period for many families, an enormous effort by health and care workers and many others in crucial roles and an unprecedented set of government spending interventions to mitigate some of the economic effects of the crisis.
Like every organisation, the NAO has had to adapt to the new working environment, but throughout this period we have continued to deliver our core programmes of work: the audit of the 2019/20 accounts of more than 400 government departments and public bodies and a substantial programme of value for money reviews and investigations into important spending programmes.
A substantial proportion of our effort has been redirected to the audit of government's response to COVID-19. We have published reports on the scale and nature of the public spending commitments and on readying the NHS and social care for the pandemic. We have a further seven studies already underway to begin publishing in the Autumn, and more in the planning phases. We've developed our COVID-19 hub for people to follow our work on this.
Looking back, at the point that Parliament rose for its summer recess, we had completed the audits of 171 departments and public bodies, including some of our larger audits such as the Department for Work and Pensions and the Home Office. Our work on the remainder continues over the summer and those audited accounts will be laid in Parliament from its resumption in September. I'm grateful to both my audit teams and the finance teams of our audited bodies for their determined approach to obtaining the audit evidence we need when working remotely, and for addressing the financial reporting challenges posed by the pandemic including volatile valuations and going concern risks.
We have continued to complete and publish value for money reports on vital areas of public interest, including universal credit, the MoD's aircraft carrier programme, asylum accommodation and support and digital transformation in the NHS. Our factual investigations have included reports on progress in removing dangerous cladding from residential blocks, the selection of towns to bid for money from the £3.6bn Towns Fund and government's response to the collapse of Thomas Cook. This work has supported sessions of the Public Accounts Committee which has been meeting virtually throughout.
Our Overview of the UK government's response to the COVID-19 pandemic brought together in one place all of the main activities, costs and funding undertaken by government in the initial months and laid the foundation for us to build our programme of more in depth studies. We also looked further into the action the Department of Health & Social Care and other bodies undertook during March and April to ready the NHS and adult social care for a rapid increase in the number of infected people.
Looking forward, we have a broad and varied programme of work on COVID-19 to come once Parliament reconvenes in the Autumn. We have several reports planned on the important issue of government procurement. They include an audit of government buying in the pandemic, as well as specific studies into the efforts to increase the number of ventilators available to the NHS and on supplying the NHS and adult social care sector with PPE.
We will also examine measures aimed at protecting businesses and individuals from the economic impact of the coronavirus pandemic. This includes reports into the Bounce Back Loan Scheme and the Coronavirus Job Retention Scheme. Other studies will look into the government's work to protect and support the vulnerable during lockdown and the Free School Meals voucher scheme. Our website has full details of our work in progress related to COVID-19, and we will continue to add further reviews to this list as they are approved.
In all of this work, we will examine how government adapted its approach to reflect the need for urgency in the first phase of the pandemic, and how it is managing the attendant risks to value for money and probity in public spending. Our reports will be published, laid in Parliament and be available to the Public Accounts Committee for its programme of inquiries in the normal way.
We will continue to respond to the risks to public money posed by this unprecedented time for the country to provide the assurance required by Parliament and the public and to draw out the lessons for future phases of this pandemic and future emergencies.
Read more about our work to report on the government's response to the coronavirus pandemic.
How data analytics can help with audits
Posted on July 20, 2020 by Ruth Kelly
Data analytics has become an integral part of the audit process. And where a few years ago it was an area where we were exploring and creating tactical solutions to problems, today the NAO, like many organisations, has developed a strong capability and is making significant progress towards the widespread adoption of data analytics across all elements of our audit work.
more… How data analytics can help with audits
Tagged: Analysis, Cross-government, Data visualisation, Knowledge sharing
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When I specify the measures of a picture, I often want to use the full width but reduce the height against the original size of the uploaded file.
I paste the HTML code generated by the WordPress text editor using Graphene Theme, I added "…" in order to prevent the HTML to be executed.
and when I remove the "…" even here in the Graphene forum. The original height of 580 is shown.