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54. Because of the overlapping which occurs when a work serves both a utilitarian and a sanitary service it is impossible to assess exactly the amounts which have been spent for purely medical and sanitary purposes. Including all water works and drainage works as sanitary works the following (which include the salaries of the P.W.D. staff concerned) shows the commitments as laid down in the Estimates for 1932.
Expenditure by Medical Department
Sanitary Department
Public Works Department
Police Department
Subsidies to Charities
1,183,784.00
1,250,000.00
2,300.00
175,762.00 Total
$4,278,661.00
55. Ratio of expenditure on Medical and Sanitary Services to total revenue 4,278,661 / 33,991,510 = 12.59 per cent.
56. If the expenditure on Water Works be not taken into account the ratio is 10.87 per cent. As explained in paragraph 54 above these figures are approximate only.