11
CALCUTTA MEDICAL INSTITUTIONS.
30. The miscellaneous charges in the College Hospital, as stated in the
account, cannot be judged by comparison with former years. They stand
at Rs. 11,576, against Rs. 13,733 in 1878. This year the sum of Rs. 3,564
has been excluded, as I have said, and deducted from the balance received
from Government. The details in the report show that the true charge for
miscellaneous items was higher than in 1878, whence I infer that the receipts
from patients were balanced in that year by inclusion of the amount in this
total. The cost of bandage cloth, for example, was considerably increased
in 1879, and sundry items supplied by the Medical Store Department,
including Rs. 332 for books and forms, which did not appear at all in 1878.
The amount, viz. Rs. 11,576, is thus made up:—Contingencies with lighting,
clothing, burials, Rs. 8,287-7-2; payments from the Gholam Mahomed and
Hodgson Funds Rs. 2,956-2-11; books and forms Rs. 332-7-8. The figures
corresponding with these in 1878 were contingencies, &c., Rs. 5,661-2-8;
from funds Rs. 910-0-11, which, with Rs. 7,162 from patients, compose the
total Rs. 13,733-3-7 given in the account. Building repairs in 1879
are valued at Rs. 2,887. In 1878 no charge was entered.
31. It will be seen from the above that in 1879 Government expended
in this hospital a sum of Rs. 94,933. This includes the salary of only one
resident commissioned officer. There are two, and both should be debited to
the hospital as establishment in excess of the hospital staff of other institutions.
The corresponding figure in 1878 was Rs. 82,804. A part of the difference,
viz. Rs. 3,598, is due to reduced payments for sailors and others in 1879,
a further part to the entry of Rs. 2,887 for repairs in 1879, not noticed in 1878.
The remaining excess, viz. Rs. 5,642, is made up of the higher charges for
medicines and contingencies which are unexplained. The expenditure from
invested funds was more than three times as great as it had been in the
previous year, notwithstanding reduction in the numbers of those for whose
benefit the funds exist. The attention of the Principal was called to the
manner of dispensing these charities on receipt of the last half-yearly account.
32.
Presidency General Hospital.— Here no entry of invested capital or
floating cash balance is made for reasons already given. This omission will
be supplied in future. It does not affect the accounts as they have to be
examined here.
33. The total amount paid by Government was Rs. 33,422. The corre
- s p o n d i n g a m o u n t a s e n t e r e d i n t h e a c c o u n t f o r 1 8 7 8 w a s R s . 1 , 0 3 , 7 8 3 . H e r e
correction is obviously required. The contribution of paying patients
and seamen is omitted from the statement for 1878. The receipts from
these sources and the Shumbonath Fund amounted to Rs. 54,780, and as there
was evidently no counter entry of expenditure, this sum must be deducted
from the Government payment. It shows a net charge to Government of
Rs. 47,797 in 1878, after deducting credits in the Medical Store Department.
In 1877 Government paid no less than Rs. 1,27,233. Some advantage was
gained in 1879 from the raising of the payment for seamen, but the amount
thus added was small, as the number of seamen fell considerably in 1879,
notwithstanding that nearly the whole of the sick from the shipping came to
this hospital. With the increased payment the sum received from the Port
Commissioners in 1879 did not cover the outlay on seamen. The outlay was
Rs. 60,330, and the sum received Rs. 52,637. Something also is due to the
exclusion of cases of illness too trivial for admission and to so much of the
reduction of numbers as was consequent on it; something also to the
influence of a more healthy year. Altogether this great financial charge
has owed comparatively little to accident or incident. It has accompanied
great improvement in provision for the comfort and well-being of the sick, and
it must, I think, be taken as a signal result of laborious personal attention
given by a superintending officer to every point and detail of hospital
management.
34. The expenditure on establishment of the General Hospital was
Rs. 53,558, against Rs. 55,165 in 1878. The last figure included Rs. 713
for the Shumbonath Ward not charged in 1879. The true difference, Rs. 894,
was due, Dr. Jones says, to the reductions recommended by the Committee
on Medical Expenditure having had full effect in 1879.