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(v) It is to be noted that pay and allowances of officers
and establishments forming part of existing departments or
services whose employment on plague duty does not involve
the payment of salaries to other persons for the performance
of their legitimate duties (even though they may be exclusively
engaged on plague duties) and not receiving extra allowances
on account of plague, do not constitute "Indirect" plague
charges (and of course are not "Direct" plague charges)
because they do not involve extra expense. A statement
should be forwarded to the Accountant-General by the 20th of
each month showing the pay and allowances, drawn in the
previous month, of officers and establishments so employed.
(vi) From the above it will be seen that the distinc-
tion between "Direct" and "Indirect" plague expenditure
affects the accounts of Incorporated Local Funds expenditure
and Provincial expenditure. As regards Excluded Local
Funds this distinction is unnecessary and all extra expenditure,
i.e., expenditure which would not have been incurred but for
the occurrence or imminence of plague may be shown under
the head Plague.
(vii) It is a general principle that the salaries and
allowances (including travelling allowance) of officers whether
belonging to the Indian Civil Service, the Indian Staff Corps,
the Indian Medical Service or the Army Medical Service, and
of superior officers of the Forest, Survey, Customs, Salt and
other departments deputed, wholly or in addition to their own
duties, to perform plague duty as well as the emoluments of
nurses procured from Europe and of medical men similarly
procured, should be met entirely out of Provincial Funds and
should not be charged directly to the funds of municipalities
or local bodies.
(viii) Contingent expenditure on account of plague, e.g.,
stationery, postage, telegrams, office furniture and such like,
should be charged against the head of account to which the
salaries of the officers incurring such expenditure are debited.
As between independent establishments entertained to deal
with plague, the principle that officers of superior grades
should be charged to Provincial and officers of inferior grades
to Local should be applied. With regard to dependent
establishments, the principle that the charge should follow
the pay of the officer on whom the establishment is dependent
should hold both in regard to establishments and contin-
gencies.