Government of Bengal. Finance Accounts 1937-38 and the Audit Report 1938

5.— Statement of loans and advances showing the amounts advanced and repaid interest received during the year and balances of such loans and advances at the commencement and close of the year. 93 Index. 95-97 Finance Accounts of the Government of Bengal for the year 1937-38 and the Report of the Auditor General of India. [...] This compilation containing the Finance Accounts of the Government of Bengal for the year 1937-38 and the report of the Auditor General of India 'presents the accounts of the receipts and outgoings of the Government of Bengal for the year together with a report on the financial results disclosed by the different accounts and other data coming under examination that is to say both the revenue a [...] It supplments the report of the Auditor General of India on the accounts of the audited expenditure of the Government for the year separately presented in the form of Appropriation Accounts for each Grant. [...] It is to be noted that the Auditor General's responsibility for the audit of the accounts of the Government does not extend in full to the audit of the accounts of revenue but I am satisfied on the best information available that the accounts of revenue included in the Finance Accounts herewith presented give a correct statement of the sums brought to account. [...] (3) Abandonment of the system of final accounting in the books of the Secretary of State and the High Commissioner for India of receipts and disbursements of Government in the United Kindom and the substitution in its place of a system of adjustment of these transactions in the Indian books.(Throughout this part of the report the amounts shown represent thousands of rupees unless the contrary i