1 20
2 SECOND PART; GENERAL.
3 HEAD 1.—FinanciaL Resvuuts.
4 107. The regular estimate for 1871-72 submitted from this office was as
5 follows :—
6 Rs. A. P.
7 Receipts iG es 4,83,485 0 0
8 Expenditure 3 one 2,68,000 0 0
9 The actuals for the same year details of which are given in Form 21 amount to—
10 Rs.
11 Receipts aT a 447,764 1 9
12 Expenditure ta ve 2,31,645 13 9
13 In the latter sum is inclyded the expenditure on the Ahiri sleeper work, for
14 which a special grant was sanctioned. These figures show a net revenue of
15 Rs. 2,16,118-4-0, as compared with Rs. 3,48,687-0-1 in 1870-71. But it must be
16 remembered that of the revenue under “Receipts J.” for 1870-71, Rs. 1,64,455-10-2
17 represent recoveries of outstandings on account of sales in a previous year, whereas
18 of the revenue shown under this head for the year finder report, Rs. 8,162-2-0
19 only are on account of previous outstandings. If therefore these items are not
20 taken into account, the net revenue for 1871-72 will exceed that of the previous
21 year by Rs. 23,724-12-1. But to ascertain the true results for the year it is
22 necessary to deduct the sum of Rs. 3,543-7-6, paid on account of liabilities in-
23 curred in 1869-70, and Rs. 8,111-8-8 on account of expenditure in the unreserved
24 forests during 1870-71, bills for which amount were not received till after the
25 accounts for that year had been closed; the transactions of the year will then
26 show a surplus of Rs. 2,19,611-2-2. The actual revenue for the year, however,
27 falls short of the estimate by Rs. 35,720-14-3; this decrease is entirely under
28 “Receipts I.” and is to be attributed to the inferiority of the stock in the Western
29 Division, of which neither the Divisional officer nor myself were aware when the
30 estimate was submitted, and in the Northern Division to the want of order that
31 prevailed at the beginning of the year, and which has subsequently led to several
32 removals and the transfer of the subordinate in charge of the selling depot. As
33 ni be expected, under these circumstances there has been a corresponding
34 reduction in the expenditure of Rs. 34,355-0-0.
35 108. J shall now proceed to explain the different Statements accompanying
36 the report. Form No. 22 is clear and calls for no remarks.
37 Regarding Form No. 23, I will give here tho following extract from a
38 memorandum by Mr. McKee, the Assistant in charge of the accounts :—
39 ‘ The opening outstandings and liabilities of the Northern Division as shown
40 in this Form do not tally with the figures of the closing balances for
41 1870-71. The outstandings at the end of last — were entered as
42 Rs. 42,813-3-1, whereas the opening outstandings for 1871-72 are
43 returned as only Rs. 31,674-14-1. The closing liabilities for last year
44 were shown as Rs, 11,138-5-0, but the column of opening liabilities for
45 1871-72 is blank. To explain these differences it is necessary to go back
46 to 1869-70, in which year if this Form be referred to it will be observed
47 that the closing liabilities were entered as Rs. 4,246-3-1. These figures
48 are without doubt incorrect. For if from the total under * Department
49 creditor” Rs. 218,294-6-11 bo deducted, the total under “ Department
50 debtor” Rs. 114,995-15-7, the difference will be exactly the sum shown
51 as outstandings—Rs, 103,298-7-4, which is obviously the current amount
52 in favour of the Department after deducting its liabilities. ‘The sum of
53 Rs. 4,246-3-1 ( liabilities ) should not therefore have been entered, as