"مذكرات الحرب. مقر قيادة الجيش، الهند. [...] قوة المشاة الهندية «د». مجلد ٤١. الجزء II. (من ١٦ إلى ٣١ ديسمبر ١٩١٧." [و‎‎١‎٠‎٢] (٥٠٨/٢٠٨)

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Government of India is affected, when of course he acts subject
to the approval of that Government;
( 2 j that in the peculiar circumstances of the present administration
audit, to escape being; harmful or unnecessarily restrictive,
should, be thoroughly practical and not formal, as much as Indian
audit is, and, in order to be practical, must be conducted on the
spot by officials familiar with local conditions and difficulties and
in a position to be in constant personal communication with the
Army Commander as controlling authority;
(3) that, considering that the above conditions are fulfilled in existing
arrangements and that those arrangements are working smoothly
and efficiently, no useful purpose is likely to be served by disturb
ing them at the present juncture and no serious economy is likely
to be affected, while the submission of monthly statements of
receipts and disbursements already place the Government of
India in possession of all information that is required for statistical
or other purposes; and
(4) that, if the Government of India is not prepared to accept these
views a reference should be made to His Majesty’s Government,
presumably in the person of the Secretary of State for War, to
whom the whole correspondence, which has passed between the
Government of India and the Local Government on the subject,
should be forwarded for consideration.
Basrah ; } p. Z. COX,
r Chief Political Officer,
June 11th, 1916. ) Indian Expeditionary Force “ih”
Btjles defining Financial Powers of Civil Officers in the Occupied
Territories.
The following rules defining the financial pow r ers of the heads of civil
departments in Iraq are circulated for the information and guidance of officers
concerned. They will be in force provisionally and subject to re-consideration
from time to time by the light of experiences with effect from the 1st April
1916 i
—Expenditure debitable to Indian revenues .— {a) Such expenditure
requires the sanction of the Government of India and should, on
no account, be incurred without reference to the Chief Political
Officer who will apply for such sanction as may be necessary
under Indian account rules.
( 6 ) The same restriction applies to the grant of allowances, etc., to
officials whose salaries are wholly or partly debitable to Indian
revenues or whose temporary deputation to service in Iraq
carries with it a lien on substantive appointments in India and
counts towards pensions debitable to Indian revenues even
though their salaries while on deputation are wholly debitable to
Basrah revenues.
(c) Begular increments of salary should not actually be paid until
authorised by competent authority.
II. —Expenditure debitable to the Military Department .—Such expen
diture requires the sanction of the Army Commander and should
not be incurred, except in urgent cases," where it is not possible or
expedient to aw r ait sanction, except on the authority of a Force
Boutine Order (for the issue of which application should be made
through the Chief Political Officer) or of a written requisition
from a military officer competent to make it.
III. —Expenditure debitable to Easrah revenues. —(a) The Army Com
mander is the final sanctioning authority and can sanction any
such expenditure whether recurring or otherwise and whether
budget provision exists or not subject to the provisions of (b)
above. Applications for the sanction of the Army Commander
should be made, when required, through the Chief Political
Officer.