D. Works Services (e.g.
the construction or
maintenance of build-
ng, engineering or
other works).
BE.
Professional Services
rendered. [These
present great variety
mcluding, e.g., the
inspection of cloth,
actuarial advice, valua-
tion, the supply of
telephonists or tele-
oraphists, testing of
stores. &c. J.
(he cost of the labour and mat-
erials used by the agent Depart-
ment and/or (if the work is not
done wholly by departmental
labour) any contract payments
made by the agent Department
in connection with a particular
job, plus in either case the ac-
tual out-of-pocket expenses of
supervision specially engaged
for it (see also paragraph 7
nelow)
Any out-of-pocket expenditure
incurred in connection with
the service, e.g., travelling and
subsistence, salaries of officers
specially engaged for it, &c.
But see paragraph 7 below).
1.—The Question of additions to the Minimum Charge.
In our enquiry we have met with instances of charges being
made in respect of such items as
Inspection.
Storage and handling.
Packing material.
Delivery and postage,
Fuel, light and water.
Maintenance of buildings.
Rent and rates.
[nsurance.
Headquarter charges for administration, superannuation,
ste.
Depreciation and obsolescence of floating stocks.
Interest on capital locked up in stocks
These items are not of course mutually exclusive, and the
particular way in which they are brought into the cost calcula-
lion varies as between one Department and another, according
0 the accounting system of the Department concerned. Thus
percentage addition for inspection may include items for
sccommodation, fuel and light, and superannuation, ete., of
che inspecting establishment. Further, some of the items (e.g.,
headquarter charges) are included by some Departments, but
excluded altogether bv others.