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which the advances were made, and are not utilized to relieve
their ordinary funds of expenditure on sanitary, medical and
other objects.
(G.Os., No. 514-P., dated 25th May 1898; No. 261, Financial, dated 18th February 1899.)
12. The Accountant-General shall submit monthly state-
ments of charges-direct and indirect-under Provincial and
Local (audited) and under Municipal, Port and Marine and
Cantonment Funds, together with summaries under each head
showing totals to date and the latest grants for each district.
These statements shall also include all expenditure incurred
in connection with the plague which has not been brought to
book as direct or indirect, e.g., the emoluments of officers and
establishments forming part of existing departments or ser-
vices and not replaced by substitutes, but exclusively engaged
on plague duties, and shall reach Government early in the
month succeeding that in which the accounts are received by
the Accountant-General.
(G.Os., No. 865, Financial, dated 1st August 1899; No. 939, Financial, dated
29th August 1899.)
13. Classification of Plague Charges.-(i) The appended
list shows the proper classification of charges commonly
incurred in connection with plague.
(ii) "Direct" plague expenditure means expenditure
exhibited in the Government accounts under the head 24-D.
MEDICAL-Grants for Medical Purposes-Expenses in connec-
tion with Bubonic Plague. "Indirect" plague expenditure
means extra expenditure due to plague but brought to account
under the ordinary appropriate service heads.
(iii) The amount of "Indirect" plague expenditure
is therefore not ascertainable from the ordinary Provincial
and Incorporated Local Fund Accounts and special state-
ments are prepared in the course of audit by the Accountant-
General in the case of expenditure from General Revenues
and by the Treasury officer in the case of expenditure from
Incorporated Local Funds.
(iv) To facilitate the preparation of these statements
all officers who draw bills for " Indirect" plague expenditure
should write conspicuously at the head of each such bill,
beside the account head, the word PLAGUE in red ink.
If only some of the items in a bill are Indirect plague
charges, the word PLAGUE should be written against each
such item instead of at the head of the bill.