57. The Special Expenditure for the year 1926 has been allocated between Capital and Revenue and the portion chargeable to Capital included in the Capital Account while the Revenue items are debited to Operating Expenses. The total expenditure amounted to $271,025.16 and the details are shown in the tables herein. The portion of 1926 Special Expenditure chargeable to Capital is $248,686.93, and when this is added to previous expenditure the Capital Account stands at $20,512,437.44.
58. The amount provided under Personal Emoluments in the Estimate was $258,220.00 but since no provision was made for working the Fanling Branch Line a supplementary vote of $4,376.00 was taken during the year making a total of $262,596.00. However, owing to the recovery of wages of men employed in the Workshops on work for other Government Departments, and to less staff being employed than provided for in the Estimates, on account of a reduced train service, the expenditure amounted to $239,569.45 only, a saving of $23,026.55.
59. The estimate for Other Charges was $312,533.00, but as no provision was made for the Fanling Branch Line, a further sum of $14,195.00 was voted later in the year making a total of $326,728.00. The expenditure amounted to $255,808.27 or $70,919.73 less than the estimate.
60. Under Main Line Head General Expenses $3,223.00 was provided for rent of Shum Chun Station, but only $2,196.39 was required, and $1,026.61 lapsed together with other small amounts, the total savings amounting to $1,816.22.
61. In the Traffic Department largely due to rigid economy, a saving of $898.46 appears under Clothing and $909.87 under Stores, the total saving in this department being $2,056.35.
62. The expenditure under Main Line running expenses was $131,487.67 against an estimate of $175,190.00 which shows a saving of $43,702.33. The amount lapsing under coal, oil and stores was $43,437.38 due to less mileage run than was provided for.
Fanling Branch estimate of Running Expenses was $7,870.00, and the expenditure $3,700.17, a saving chiefly attributable to less coal and stores being used than anticipated.
63. The estimate for Maintenance of Equipment Main Line was $68,730.00 and the expenditure $53,473.29. Owing to the need for economy, no more work than was absolutely necessary was undertaken.
The Fanling Branch expenses amount to $3,070.04 against an estimate of $3,900.00, the cost of running repairs to carriages and wagons being slightly below the amount provided.