The atomic time scale A1 (a predecessor of TAI) was set equal to UT2 at its conventional starting date of 1 January 1958 (see L Essen, "Time Scales", Metrologia, vol.4 (1968), 161-165, at 163), when ΔT (ET-UT) was about 32 seconds. The offset 32.184 seconds was the 1976 estimate of the difference between Ephemeris Time (ET) and TAI, "to provide continuity with the current values and practice in the use of Ephemeris Time" (see IAU Commission 4 (Ephemerides), Recommendations to IAU General Assembly 1976, Notes on Recommendation 5, note 2)
