1936-37

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.
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FINANCE.
The Board's financial year begins on January 1st and ends on
December 31st.
The accounts of the Army Sports Associations and Unions are
audited by the Board's accountants, and presented at the Annual
General Meeting of the respective bodies for reception and
adoption by such meetings. A copy of the auditors' report and
accounts in each case is forwarded to the Board for information.
Grants are made :—
(a) To Commands at Home and Overseas for the construction
of grounds and the purchase of ground and sports
equipment.
(b) To the Army Sports Associations and Unions for clerical
assistance, and in certain cases the refunding of a propor-
tion of the expenses incurred by Units in participating in
Army Championships and general expenses.
For improving recreational facilities where the Royal
Navy, Army, and the Royal Air Force are jointly
interested.
(c)
The funds administered by the Board are derived from non-
public sources. Care should, therefore, be taken to ensure that
the accounts are kept clear and distinct from those for public
services, especially in cases where services are financed from both
sources.
The construction of grounds and pavilions, in accordance with
the authorised scale, is an admitted liability against public
funds, as and when money is available, maintenance of
grounds being the responsibility of the Troops. Owing to more
urgent demands, the money available from public funds in recent
years has necessarily been very limited.
Since the inception of the Board, a sum of £341,915 2s. 6d.
has been allocated in grants, mainly for the men's recreation, only
a small proportion being devoted to Officers.
A large sum has also been loaned for various objects, for which
grants could not be made, such as Officers' Clubs, Football Stands,
Squash Courts, Tattoo, Polo and Horse Show Grounds, etc.
In order that the programme of equipping Stations at Home and
Overseas with the necessary grounds should not be impeded, the
Board have expended large sums on construction that originally
it was hoped would be available for assisting maintenance. Up to
the present, no money has been available for this purpose, but it
is the policy of the Board, as soon as the construction programme
is complete, that grants should be made to assist maintenance,
as it is realised what a heavy liability this must necessarily be
if the grounds are to be kept in a first-class condition.
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