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File 985/1913 Pt 3 'Diplomatic and consular expenditure — Persia, Siam etc' [‎318v] (641/1196)

The record is made up of 1 volume (294 folios). It was created in 5 July 1923-27 Oct 1931. It was written in English. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .

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REPORT of the Auditor of Indian Home Accounts upon the Accounts
of the Secretary of State in Council of India, from 1st April 1926
to 31st March 1927 ; prepared and submitted to the Secretary of State
in Council, in pursuance of section 27 (5) of the Government of India Act.
J. This Report, which relates to the Accounts of the Central Government,
is divided into two sections relating respectively to —
[. Receipts and Expenditure under heads other than those relative
to Military Services ;
II. Receipts and Expenditure relating to Military Services.
The sections will be reviewed as follows ; No. I by the Public Accounts
Committee set up by the Central Legislative Assembly; No. II by a speciai
Departmental Committee constituted by the Government of India: The
accounts of the Provincial Governments have already been dealt with in
my Reports dated 25th January 1928.
Section I-NON-MILITARY SERVICES.
General.
2. The total amount saved to Indian revenues as a result of audit Savings resulting
questions relating to the Home Accounts for the year is estimated at about from audit
£30,000. In addition, a further saving will accrue to Central revenues as questions.
a result of the question raised by this Department regarding re-classification
of pensions (vide para. 11 of Section II of this Report). The total amount
credited to Central revenues up to date is about £200,000, and the annual
amount involved is about £50,000. These figures will be further increased
when the re-classification is completed.
3. Ihe sanction of the Imperial Parliament, which is necessary under Expenditure
the Government of India Act, has not yet been obtained for two payments requiring sanction
from Indian revenues mentioned in previous Reports, viz. (1) £13,100,000 b 7 Imperial
paid provisionally to the \\ ar Office in 1919 in respect of a further additional ^ arbamenb
contribution by India towards the cost of the war, and (2) £200,000 paid to
the War Office in 1921 as an advance subject to adjustment on account of
the cost of exchange concession on gratuities. The submission for sanction
has been deferred pending the settlement of various large claims by the
Impel ial Urovernment against Indian revenues in respect mainly ot
non-effective liabilities arising out of the war. The efforts to reach a
comprehensive settlement of the various claims and counterclaims—major
minor to which reference was made in paras. 4 and 5 of Section 1 of
the Report on the Accounts for 1924—5, are still proceeding.
Posts and Ielegkaphs Revenue Account.
Advances in respect of India’s contribution to the cost of the Eastern Eastern Mail
Mad Service continue to be made at the rate of £5,500 a quarter. As stated Service -
-Pf- keption I of the last Report, the payments made since 1st April
.Eo aie provisional and subject to adjustment when full details of actual
cost are available.
A ith lefeience to para. 14 of the J 921—2 Report, and para. 13 of Amount due
Section I of the last Report, the sum of £1,342 12s. 2 d ., due to the Indo- from Turkey,
muopean lelegraph Department, has not yet been recovered, but
correspondence is proceeding between the Director-in-Chief of the Indo-
uiopean lelegraph Department and the Turkish authorities with a view
to settlement of this claim.
G EN E R A L A DM INISTRATI ON.
i eei } ien ^ with tl ,e Treasury, the grant-in-aid for the years 1920-7
° ' -M-oO has been fixed at an annual sum of £119,000, subject to increase
or decrease, m respect of any period during which the cost-of-living bonus
pan. on sa * a ^ s jdiall have been based on a figure greater or less than 75, at
tie late of £2 000 for each, five points of difference. The amount received
m ies P e( d of the year 1920-7 was £119,000 plus £901 on account of bonus
2590 50 2.28

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Content

The file is concerned with diplomatic and consular expenditure in Persia, the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. , and Siam [Thailand], which is shared by both the Imperial (London) and Indian Governments. The papers therefore focus on financial adjustments to be made between the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. and the Foreign Office. Accounts of this expenditure can therefore be found within the file, along with supplementary correspondence. This correspondence is concerned with querying or disputing items of expenditure, or with changes to accounting practices. This correspondence is primarily between officials of the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. (primarily the Account General and the Under Secretary of State for India), Foreign Office officials (primarily the Under Secretary of State for Foreign Affairs), and representatives of the Government of India (primarily the Accountant General and the Foreign Secretary).

Specific matters discussed include adjustments to be made for the salary of John Calcott Gaskin, a query related to the payment of the salaries of Sir Percy Cox and Stuart George Knox during the First World War, a dispute over the refusal by the Foreign Office to take a share of maintenance of Bakhtiari Sowars in Persia during February-March 1919 (see ff 152-158 for detailed notes), construction work at the Ahwaz Consulate, the supply of flour to Shiraz in 1916-17, and an adjustment in the charges for civil works.

The following sets of financial papers can be found within:

  • expenditure by the Imperial Government in Persia, and at Nakawn Lampang (Lakhon) and Chiengmai. Statements for the following years can be found within the file: 1920-21 to 1921-22 (ff 552-557), 1921-22 to 1922-23 (ff 482-486), 1922-23 to 1923-24 (ff 425-429), 1923-24 to 1924-25 (ff 354-359), 1924-25 to 1925-26 (ff 260-267);
  • expenditure by the Government of India compared to the previous financial year; each statement contains a supplement on expenditure at Bahrein [Bahrain], Koweit [Kuwait] (dropped from 1923-24), and Maskat [Muscat]. Statements for the following years can be found within the file: 1920-21 (ff 580-588), 1921-22 (ff 532-543), 1922-23 (ff 454-465), 1923-24 (ff 392-404), 1924-25 (ff 335-346), 1925-26 (ff 221-233 and ff 243-255, two copies), and 1926-27 (ff 118-129 and ff 68-79, two copies);
  • specific statements are also supplied for expenditure on the Koweit Agency An office of the East India Company and, later, of the British Raj, headed by an agent. as follows: 1920-21 (ff 590-591), 1921-22 (ff 545-546), 1922-23 (ff 467-468), 1923-24 (ff 406-407), 1924-25 (ff 348-350), 1925-26 (ff 234-236 and 256-258, two copies), and 1926-27 (ff 130-132);
  • records of financial adjustments made between the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. and the Foreign Office between 1921-22 to 1927-28: see f 575, f 525, f 475, f 448, f 413, f 387, f 332, and f 220.

The creation dates cover the bulk of papers within the file. However a printed copy of a letter dated 25 June 1915 with enclosures dating back to 2 June 1915 has also been included. It concerns a revision to the rates at which leave and pension contributions are calculated.

Each part includes a divider which gives the subject and part numbers, the year the subject file was opened, the subject heading, and a list of correspondence references contained in that part by year. This is placed at the back of the correspondence.

Extent and format
1 volume (294 folios)
Arrangement

The subject 985 (Persia: Consular and Diplomatic Expenditure) consists of three volumes: IOR/L/PS/10/361, 362, and 363. The volumes are divided into three parts with each part consisting of one volume. The papers within this volume are arranged loosely in reverse chronological order from the front to the rear of the file.

Physical characteristics

The subject 985 (Persia: Consular and Diplomatic Expenditure) consists of three volumes: IOR/L/PS/10/361, 362, and 363. The papers within this volume are arranged loosely in reverse chronological order from the front to the rear of the file.

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File 985/1913 Pt 3 'Diplomatic and consular expenditure — Persia, Siam etc' [‎318v] (641/1196), British Library: India Office Records and Private Papers, IOR/L/PS/10/363, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100035423473.0x00002a> [accessed 8 May 2024]

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