The Gazette 1988

GAZF1 I"E

MARCH 1 9 88

CORRESPONDENCE The Editor, Gazette, Law Society, Blackhall Place, Dublin 2.

M iscellaneous —contd.

LEGAL ACCOUNTANT seeks permanent position. Experience in all accounting aspects, manual and computerised. Tel. 383846.

8.2.1988

Dear Sir, In your edition vol. 18, no. 10 for December 1987, on page 316, I am referred to as having made some observations at the Society's A.G.M. on 12th November last. However I am only quoted in part and the incompleteness takes from the point made by me. To start with, I said the 2 4% rise in expenditure was for 1986 (the accounting year in question) as against the basis year 1984, and was a rise for a two-year period only and was a rise three times in excess of the national inflation rate for the same period. No reference was made to my statemment that the Society's return on capital employed went from 3.6% in 1984 to 1.7% in 1985 to 0 . 3% in 1986 and this was an eleven-times decrease for 1986 on the 1984 figure. I stated strongly that this decelerating return coupled w i th the increasing expenditure at three times the inflation rate represented an alarming financial situation for the Society, and I demanded, as a member of over 12 years, that the 1988 budget should have a targeted 5% reduction in expenditure w i th pegged membership and registration charges. I never dealt w i th the membership subscription revenue at all but I did advert to practising cert, fee revenue in terms of the average per capita charge obtained by dividing the total practising cert, revenue per year by the number of certs, issued. For 1984 this came to £210, for 1985, £230, and for 1986, £250. This represented an increase in this average figure in excess of inflation for each of the t wo years and without making any allowance for the annually increasing number of certs, issued. I hope, as a matter of fair play, that you will publish this letter in your next issue to remedy the omissions. Yours faithfully, BRENDAN GARVAN, Solicitor, 36 Wicklow St., Dublin 2.

LEGAL COST ACCOUNTANT required. Location South West. Terms and conditions of employment negotiable. Box No. 31.

ENGL I SH AGENTS: Agency work undertaken for Irish solicitors in both litigation and non-contentious matters — including legal aid. Fearon & Co., Solicitors, 12 The Broadway, Woking, Surrey GU21 5AU. Telephone Woking (04862) 26272. Fax: Woking (04862) 25807.

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