MUKTESAR, FOR THE YEAR ENDING THE 31ST MARCH, 1925 13
(i) Building construction. A lump sum amounting to Rs. 58,000 was placed at the
disposal of the Agricultural Adviser to the Government of India for the construction of
so-called " Minor Works," and a sum of Rs. 32,000 was placed in the budget of the Local
Government for repair works. Owing to administrative delays consequent upon efforts
made to take the building work out of the hands of the Public Works Department of the
Local Government, for execution departmentally by the laboratory, the building pro-
gramme laid down for the expenditure of the available money was not commenced till
August, 1924, when as the result of representations to the effect that no organization
was available for the execution of the work departmentally, building construction re-
mained in the same hands as hitherto. These delays resulted in the lapse of a sum of
money allotted for minor works amounting to Rs. 18,869 at the end of the year. Among
the items of construction which could not be executed owing to delay in the allocation
of funds were important repairs to damages caused by the heavy late monsoon. In
addition to the Minor Works, a special sum of Rs. 10,000 was allotted by the Govern-
ment of India for the construction of a small animals' breeding house; a building actually
costing Rs. 7,400 (after deduction of expenses due to departmental charges) was put up
by the end of the year. The period under report marked, however, the last year in
which building construction remained on the hands of the Public Works Department,
United Provinces, for orders have been passed now by the Government of India for the
transference of control to the Chief Engineer, Delhi.
(j) Medical and sanitary arrangements. The dispensary at Muktesar remained through-
out the year in the charge of Dr. O. H. Gade, I.M.D. The total number of patients treated
at the dispensary was : outdoor, 3,488 ; indoor, 170 (new cases). The services of a trained
sanitary inspector (a dresser from the laboratory trained for 4 months at King George's
Medical College, Lucknow) were secured after the end of the year. Among other sanitary
makeshifts instituted was the adoption of a trench system of latrines for the out-kraals.
There were no cases of epidemic disease of serious nature in the station. The sanction
of Government has been asked for the services of a trained dhai for the residents.
(k) Library. A sum of Rs. 4,000 had been provided in the laboratory budget for
expenditure upon this most essential part of the institution, but it was found imperative
to divert an additional sum of Rs. 4,000 by reappropriation from savings under other
budget headings, to meet the cost of necessary current literature and for the pruchase
of missing numbers of journals extending over many years past. The question of ap-
pointing a trained librarian which has been submitted to Government is still under con-
sideration.
(l) Finance. The general financial results of the working of the laboratory are dis-
played in Appendix V, and have been commented upon at the commencement of this
Report. The audit report, drawn up by the Auditors, Local Fund Accounts, upon the
accounts and registers for the year 1922-23, representing the first of its kind since the
inception of the Institute, was received early in the year and steps were taken to give
effect as far as was practicable to every recommendation made in the report; a
number of statements of irregularities in the report were examined and mostly reconciled.
The accounts were again examined by the Auditors, for the year 1923-24, in October
1924.
The systems of maintaining accounts at the laboratory had developed for many
years upon the basis of attaining the maximum technical efficiency with the funds avail¬
able, without regard to their maintenance for the purpose of inspection by lay auditors.
As this method of inspection has now become necessary to check expenditure, the need
for the establishment of a fully trained Accounts and Checking Section has become im-
perative. The waste of time in the technical direction of the institution now enforced
by the demands for increasing vigilance to be exercised in official routine administration
represents a loss far out of proportion to the relatively small economies made. In reality,
as the expenditure of the laboratory is for the most part recoverable, or, if certain recom¬
mendations are to be given effect, wholly recoverable, the institution differs in nature
entirely from the general run of Government concerns, which are not directly productive.
When the average saleable issues for the six. years ending with the year under report
are computed, and their value estimated at the present sale prices, fixed by Government
(in late Department of Revenue and Agriculture letter No. 721 dated 24th April 1922),
the average annual income of the laboratory amounts to Rs. 6¾ lakhs. The average budget
allotment made by Government for expenditure during these 6 years has been Rs. 6,80,750
this sum excludes expenditure on capital outlays, depreciation, and repairs). The