( 3 )
Expenditure.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Establishment, proper ... ...
Superintendence ... ... ...
Diet ... ... ...
Clothing and bedding ... ...
Bazar medicines ... ...
Contingencies ... ... ...
Repairs ... ... ...
Total drawn from treasury ... ...
Manufacture Department ... ...
On account of paying patients ... ...
Public Works Department ... ...
Rates and taxes ... ... ...
Printed forms, &c. ... ...
English medicines ... ... ...
Watchmen for paying patients ...
Total ...
1889.
Rs.
18,509
18,637
21,491
790
104
4,018
761
64,310
13,915
1,450
10,224
935
81
606
5
91,526
1890.
Rs.
18,054
16,493
22,745
563
71
3,659
208
61,793
15,570
1,315
9,342
3,033
84
530
22
91,689
In order to balance the two sides of the account, allowance must be made
for the fact that the charges under the heads of Public Works Department,
item 15, are met from the budget of that Department, and those for printed
forms and English medicines, items 17 and 18, represent inter-departmental
transactions in which no money passes. They should, therefore, either be
shown separately or entered on both sides of the account, so as to bring about a
formal equilibrium. If to item 12 are added items 16 and 19, the total is equal
to item 1, Received from Treasury, Rs. 64,848.
Items 2 and 14.—The arrangement under which the receipts from paying
patients appear on both sides of the account seems to the Lieutenant-Governor
to be misleading and to tend unduly to swell both the income and the expendi-
ture of the department. It is of course desirable that the amount of such
receipts should be readily traceable in the accounts ; but this can be attained by
showing them as income and making a proportionate reduction in the amount
drawn from the treasury, while on the expenditure side charges incurred
against these receipts will necessarily be distributed over several different heads.
It is observed that these receipts fell during the past year from Rs. 1,450 to
Rs. 1,315. Every effort should be made to compel the relatives who are well
off to pay for the maintenance of lunatics in the asylums.
Items 3 and 13.—For the purpose of showing the work of the Manufacturing
Department a sum of Rs. 15,570 has been added to both sides of the account,
being shown on the receipt side as "value received from the Manufacture
Department," and on the other side as cost of food, articles of clothing, medicine,
repairs and contingencies ; these being articles grown or manufactured or work
done by the lunatics. This procedure is stated by the Inspector-General to
be in accordance with the orders of the Government of India, dated the 7th
November 1890. It is, however, not altogether clear that these orders have been
correctly understood, and in any case the Lieutenant-Governor is disposed to
think that the practice followed in the Jail Department accounts is preferable,
where the prescribed statements deal only with actual expenditure, and show
nothing but the cash outlay on manufactures and the cash receipts from sales,
credit being separately taken in the report for any other profits, i.e., any
lessened expenditure on diet, repairs, &c., caused by the labour of the patients.
The Government of India will be addressed on the subject and fuller instructions
will be asked for.
Items 5 and 6.—There has been a reduction in the cost of establishment,
especially in the allowances to Superintendents of Asylums, and a still further
decrease is expected to be shown in the accounts of the current year from
reductions which took place towards the end of 1890. The monthly cost of
establishment has been reduced at the Dullunda Asylum from Rs. 953 to
Rs. 793, at Dacca from Rs. 743 to Rs. 529, at Patna from Rs. 711 to Rs. 703,
at Cuttack from Rs. 277 to Rs. 177, and at Berhampore from Rs. 769 to
Rs. 505.