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school. The number of scholars on roll in these
Bchools was 135. The District Board, Alniora, dosed
down its Industrial School, and the District Board,
Mathura, discontinued aid to bhe single suhool pre-
viously subsidized by it>.

16. Medical—The Boards maintained 719 dispen-
saries as against 730 during the previous year. They
also subsidized 180 Vaida, Hakims, Medical Practi-
tioners and dispensaries as against 140 during the pre-
vious year. Thus the number of Boards' own dispen-
saries fell by 11, whereas that of subsidized institutions
went up by 40. Tlio increase was due, in the main,
to the fact that the District Board, Allahabad, started

" aiding 34 Medical Practitioners, and the decrease in the
number of dispensaries arose on account of the pro-
vincialization of certain dispensaries and the closure
of some olihcrs by uortain Boards.

J7. The medical facilities provided at the dispen-
saries and by the Vaida, Hakims, and Medical Practi-
tioners were takon advantage of by 1,01,31,934 pa-
tients ay against 0:2,5-1,423, during the previous year i .e.
out of every 1,000 persons 185 as against 105 in the
previous year, were treated. Also 2,17,031 operations
were performed as against 1,94,660 during 1952-53.
IS. The income of the Boards under the head in-
creased from Us. 1,4 3,482 to Rs. 1,67,709 and Gov-
ernment paid grants totalling Rs.4,57,763. The total
expenditure incurred by the Boards being Rs.35,46,706,
they had to find a sum of Rs.29,31,234 out of their own

19.., Public Health—Eight hundred and thirty-nine
vaccinators worked throughout tho year and inoculated
23,54,107 persons as against 22,93,300 during the pre-
vious year. Thus on an average 2,803 persons were
vaccinated by each vaccinator. The average number of

' persons inoculated per mill a of population works out to
43 as against 40 during the previous year.

20.    The number of births registered a decrease
from 10,13,041 to 10,09,929 but that of deaths registered
increase    from 6,25,253 to 6,32,589.    The number of
births and death entries tested was 5,61,254, as against
6,85,805 during the previous year.

21.    The income of the Boards under this head was
Rs. 1,4.2,787   plus   Government   Grants   totalling   to
Rs.91,413.    The expenditure incurred under the head
amounted to Rs.14,01,908.   Thus, the Boards had to
find a sum of Rs. 11,67,708 on th^ir own to meet the
entire expenditure'.

22.    Public Works —The mileage of roads maintain-
ed by the Boards was 24,595 miles ; it included 1,784
miles of metalled and 22,811 miles of unmetalled roads.
The Boards spent Rs.35,40,813 over their maintenance
and Rs.3,36,244 over improvements.

23.    Accounts—Apart from the annual audit of the
Boards' accounts, a special audit was carried out of the
expenditure pertaining to the grant of Rs. 80,000 paid to
the District Board, Allahabad, for improvement of the
^Taini Railway Feeder Road.

24.    The special audit brought to light numerous
irregularities and facts on record not only established
the negligence of the staff in several  cases but also
raised suspicions of corruption.

25.    The general condition of accounts showed
improvement, and greater alertness towards the dis-
posal of audit objections was noticeable.   The condi-
tion of the school   and pound accounts, was, however,
not satisfactory and they, in particular, call for a
stricter supervision.

26. Inspite of the poor finances, there were ins auaea
in,which excessive and avoidable expenditure wag
incurred. There were numerous cases of irregular and
incorrect fixation of pay and of grant of unauthorised
allowances to employees. Collection of dues was very
unsatisfactory, and, in general, the work of collection
left much to be desired.

27.    A   number   of   embezzlements, dne   mainly
to slack supervision and indid'erence towaids accounts
rules,   was   detected.     The   Board-    concerned   did
not  always   deal  with   such   case-,   satisfactorily.

28.    A few important instances are quoted below •
(i)  £attia—A misappropriation  of Rs.^6 554

in the Provident Fund Accounts of the Education
Section was detected.

(ii) Pawn Qarhvxtl—A defalcation of Rs 4 933
out of the collection of the school dues fop the
months of March, 19."2 to March J933 TFI«

(iii) Basti—An embezzlement of R^ i 675
in the accounts of the Junior High School,
Chhawani was detected. The school accounts had
not been checked by the inspecting officers for two

(iv) Eheri—Collections   totalling  to   Rs 3 434
were retained at the Junior Hiffh School, Kheri
and were credited at the tinie~of the audit.
29.   The   District   Boards   should   exercise   greater
vigilance  over  the  accounts  and  ensure   prompter
attention to audit objections.

30. Conclusion—The District Boards should make
the fullest use of the sources of income available
to them and should exercise greater care and vi-our
in the assessment and collections of their dues. =TJie
heavy expenditure over administration should be le-
duced by a judicious scrutiny of the staft requirements,
and dependence over Government- grants should be
gradually reduced.

21. The Boards should strive to fulfil their ob-
ligations to the area they serve by providing more
money for works and activities of public utility. Par-
ticular attention should be paid towards collection
works and greater vigilance should be shown in the
supervision of accounts and enforcement of rules.

32. The Boards should <*lso ensure timely sub-
mission of their Annual Reports to avoid delay in the
publication of the Government Resolution.


ORDERED-that the Resolution be published, both in
Hindi and English, in the official Gazette, for information
ORDERED also that a copy of this Resolution be
forwarded to :

(i)All Commissioners of Divisions, Ufctar

(ii) All District Magistrates, Uttar Pradesh.

(iii) All Presidents of District Boards including
the President, Sub-District Board, Bhadohi, post
office, Gyanpur, district Banaras and the Adminis-
trator, District Board, Mirzapur;

(iv) The Director of Medical and Health
Services, Utbar Pradesh.                         -^.

(v) The Director of Education, Ubtar Pradesh.

(vi) The'Director of Animal Husbandry, Uttar
PracLsh and

(vii) The Examiner, Local Fund Accounts,
Utbar Pradesh.

By order,
I, D. N. SAHI, Secretary.