6 
EXPENDITURE. 
39. I he following table shows the expenditure from 1923 to 1925: 
Settlement. 
f 
Expenditure, Expenditure, 
1923. j 1924. 
Estimated 
expenditure, 
1 1925. 
(Expenditure, 
1925. 
Savings on 
Estimates. 
Increase or 
decrease 
over 1924 
actuals. 
[ 
$ 
8 
$ 
$ 
$ 
s 
Singapore 
6,825 
7,835 
11,017 
8,048 
2,969 
-fi 213 
Penang and Province 
Wellesley 
8,951 
10,750 
13,046 
10,563 
2,483 
- 187 
Dindings 
9,244 
8,760 
11,309 
8,465 
2,844 
295 
Malacca 
19,273 
20,809 
34,455 
29,242 
5,213 
+ 8,433 
Total 
44,293 
48,154 
* 69,827 
* t 56,318 
13,509 
1 
+ 8,164 
* Includes share of head office expenses, of cost of training forest officers, and of contribution to 
Imperial Forestry Institute. 
t Excludes temporary allowances amounting to $2,440. 
40. the savings on estimates are chiefly on account of salaries of sub- 
ordinate staff, transport, topographical surveys, and improvement of forests. 
I he cost of the surveys accounts for the increase of expenditure over the 
actuals of 1924. 
SURPLUS AND DEFICIT. 
41. 'J he net loss on the year's working was $8,336 as shown in the 
following statement;- — 
Settle m ent. 
Surplus 
Or deficit 
1923, 
Surplus 
or deficit 
1924. 
Estimated 
surplus or 
deficit 3925. 
Surplus 
or deficit 
1925. 
Increase 
over 
Estimates. 
Increase 
or decrease 
[ over 1924 
actuals. 
! 
t s 
$ 
8 
# 
$ 
Singapore 
Penang and Province 
+ 6,793 
+ 7,215 
- 3,017 
+ 4,950 
7,967 I 
- 2,265 
Welleslev ... I 
- 4.797 
- 6,238 
- 7,916 
- 3,246 
4,670 
+ 2,992 
Dindings 
4- 4,345 
- 343 
+ 671 
+ 2,597 
3,926 
+ 2,940 
Malacca ... | 
- 2,326 I 
+ 445 
- 28,305 
- 12,637 
15,668 | 
- 13,082 
Total ... 
+ 4,015 
+ 1,079 
- 33,567 
- 8,336 
30,231 
- 9.415 
42 . If temporary allowances are included the loss is $10,776, chiefly 
owing to the expenditure on topographical surveys in Malacca. 
PART IV. 
A D M 1 NI ST RATI O N . 
43. Mr. B. H. F. Barnard was in charge till the 13th August, 1925, when 
the writer returned from leave. In order to secure closer control, and 
also, ii possible, to effect economies, the Singapore forests were at the 
beginning of the year placed in charge of the Conservator of Forests, Tohore, 
who was given the powers of a Deputy Conservator in the Colony. At the 
same time a reduction was made in the staff of forest guards and the payment 
of allowances to the bailiffs ceased, savings being utilized to give the Deputy 
Conservator extra clerical assistance. The arrangement was not an un- 
qualified success. Really effective management of the Singapore forests 
is possible only at a cost which the forests themselves do not seem to justify. 
Maps of the reserves on the scale of 4 inches to a mile are now available, 
and it is proposed in the course of the next few months to have a careful 
examination made of each of the reserves with a view to deciding on a definite 
policy for the future. None of the reserves are of any great value, and 
considerable areas in them are already leased out on temporary occupation 
