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2 other officer’s book in the same month, because the receipt did not arrive till
3 after its close, and soon. Iam not porhaps as well acquainted with all the
4 details of accounting as I should be, but I must say that a system which entails
5 such a mass of useless correspondence must need revision.
6 318. My cordial acknowledgments are due to Mr. W. G. Allan, Assistant
7 Conservator, in charge of the Account Department, for
8 the skilful way in which he took up work perfectly new
9 to him, when Mr. Amery left the office,—and for the
10 assiduity with which he has worked and scrutinized the details of the accounts,
11 rendering, at the same time, important help in work that strictly falls to my own
12 share.
13 Servicos of Mr. Allan,
14 Aasistant Conservator.
15 319. During the year a special inspection of Forest Offices and Accounts
16 was made by Mr. Allan. The report has been separately
17 Taspection of Offices. submitted to Government.
18 320. The Satlej Office was in excellent order, and also the Bids. The
19 Upper Chendb wanted order and _ business-like account-
20 ADARKepE Ok resulta: keeping. ‘The Lower Rdv{ accounts are always accurate,
21 which is of course the great thing ; but it 1s a great art to make things accurate
22 and clear in themselves without the use of a great number of notes and expla-
23 nations and marginal additions ; a number of erasures were ndticed, which spoils
24 the neatness of the books, besides leading to mistakes. The outstandings on
25 this river are merely those old ones about which so much has been done with
26 such little result. After two years of minute, and I may say exhaustive, enquiry
27 into the Madhoptr Workshops’ case, the whole question has been turned back
28 to the status guo. The Lower Chendb books were particularly clear and intelli-
29 gible, and outstandings few and easily settled. The Jhelam Division was re-
30 markable for the large outstandings which however are not real, and due to a
31 system of account for which Mr. Murray is not responsible, but is a most
32 stupid one. The case has been reported to Government. The worst feature
33 was that the native Forester was left in charge of large works, though his being
34 so was partly unavoidable; yet Mr. Murray ought to have determined under no
35 circumstances to allow so much money to be under his control. Fortunately,
36 the greater part of the money had not been paid to him, and Mr. Murray was
37 able to settle the account himself, but not without trouble, and I had to make a
38 special journey to the division (just after the year closed) to adjust the case.
39 he Offices of Plantation and Fuel Reserve are well spoken of. The out-
40 standings in the latter have already been explained.
41 321. Of the Divisions, the Bids (Mr. Duff), the Plantation (Mr. Ribben-
42 trop) Division, and the Northern Fuel Reserve Division,
43 olin Pivisional (Mr. Wild) maintain their place at the head of the well-
44 pec worked and business-like Divisions. The Upper Ravi
45 Division, (Mr. Elliott), the Fuel Reserve, (Mr. Sparling), and the Lower Ravi
46 (Mr. Righy), and Satle} (Major Batchelor) were all aan The Jhelam Division
47 needed great improvement, but I am glad to see hopeful signs of it now. The
48 Upper Chenaéb (Mr. Hillier) will, I trust, be distinguished now that a systematic
49 employment for the cold season is arranged, and more opportunity for works
50 that will tell, given, but I wish to see improvement in thix Division in the style
51 of account-keeping and correspondence. *
52 322. The want of proper Office accommodation for the now large Office of
53 ; the Conservator of Forests, is much felt. Some not very
54 Conservator’s Office. . °
55 convenient rooms are hired at Rs. 45 a month, and when
56 tes wool money by it is considered that this Office is permanont, and that since
57 1865 to 1871, (first at Rs. 30, then @ Rs. 45 per mensem,)
58 some Kis. 3,000 have already been spent in Office-rent, the purchase or building
59 of a permanent Office would seem profitable.
60 Statements appended. 323. .The usual Statements prescribed, are appended.
61 B. H. BADEN POWELL,
62 Conservator of Forests, Punjab.