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being accounted for under a separate Head of payment inserted
in the accounts below the total of the expenditure on voted ser-
vices; and that, similarly, the amounts received from the Vice-
roy of Wuchang by way of repayment to the Loan Account should
be separately shown on the receipt side of the account, under
a specific Head for "Loan Account" inserted below the total re-
ceipts on account of Revenue.
4. By the adoption of this suggested procedure a com-
parison of the totals of these accounts would at any time show
how far the Expenditure on the Railway had been met from Loan
funds and to what extent it had been provided from other sources, information which, under the present system of accounting, is
not readily available.
5. As regards the method of accounting for expenditure
on "Public Works Extraordinary" the Comptroller and Auditor
General considers that it should be shown in the accounts im-
mediately following that relating to "Public Works Recurrent."
6. The printed enclosure furnished with the letter under
reply is returned herewith.
I have the honour to be,
sir,
Your obedient Servant,