l80 MADRAS FISHERIES BULLETIN VOL. XI, 



By this Government Order while the main portion of all salaries, 

 establishment allowances, travelling allowance and contingencies, 

 is debited to "I. Supervision and Research " a considerable portion 

 (one half in the factories) is debited to the specific operations on 

 which the staff are employed. This conveniently distributes the 

 total cost of the staff so that while an equitable amount is debited 

 to quasi commercial work (i.e., factories), that due to " Experiment 

 and Research", which necessarily bulks large in such a depart- 

 ment, is debited accordingly. Similarly with regard to IV-B. 

 " Vessels ", the total running cost of the boats owned by the depart- 

 ment (other than the " Lady Nicholson " and other boats of the 

 pearl and chank branch) is debited to " Vessels ", and anything 

 earned by them, e.g., in supplying fish to the cannery and to 

 Tanur, is credited to that head. Pearl and chank fisheries are now 

 included under "II. Marine Fisheries " instead of forming a sepa- 

 rate head of account and report. 



18. Statement I in the appendix gives in one view an abstract 

 under all five heads, and shows that on tallying current expendi- 

 ture (Rs. 2,20,049) with income (Rs. 2,26,230) there is a net credit 

 balance of Rs. 6,l8o. Considering that a sum of Rs. 59,100 forms 

 the expenditure on " Supervision and Research " plus a considerable 

 proportion of salaries, etc., debited to and entered under the other 

 heads, the result is very satisfactory and is due to the net profits 

 on chanks, fishery rentals, and experimental factory operations, 

 such net profits being almost entirely due to departmental work in 

 the initiation or development of resources and operations. 



Moreover when comparing expenditure and receipts it should 

 be noted that whereas the heavy amount under item I is for fifteen 

 months, receipts such as rentals whether of chanks or of inland 

 waters, are mainly for one year only, so that item I which is wholly 

 an item of expenditure, is disproportionately heavy when compared 

 with receipt ; the credit balance would be still greater if item I 

 were taken for twelve months only. 



19. It should be noted, however, that the actual cash outlay of 

 the year was Rs. 2,42,478, or Rs. 22,429 larger than that entered 

 (Rs. 2,20,049) as current expenditure ; this mostly represents capital 

 expenditure (Rs. 19,399) of which, by Government Order only 10 

 per cent is entered (being depreciation) as current expenditure ; 

 hence Rs. 1,939 are entered under current account instead of 

 Rs. 19,399. The capital expenditure is given in detail in the first 

 column of Statement I {a) and includes Rs. 3,750 for a motor-car, 



