Orrice oF WORKS. 
[For goods issued from store. 
Cost price plus fixed percentages thereon, for furniture and other 
issues respectively, to cover store charges, e.g., freight, handling 
and incidental expenses. 
[For all services (including the above). 
A uniform overall percentage on expenditure to cover administra- 
tive expenses, based on the ratio of the cost of the Department, 
including Allied Services and superannuation charges, to the total 
expenditure on the services administered. In a few cases, e.g, 
supply of fuel to Prison Officers, reduced rates are charged for 
special reasons. 
StaTIONERY OFFICE. 
For all supplies. 
Rate Book price of goods (i.e., average price of recent purchases) 
plus a uniform percentage thereon to cover direct and indirect costs 
incurred in supply, based on the ratio of overhead expenses to the 
value of supplies. Special rates are charged in a few cases, €.g., 
on accounts rendered to local authorities for printing, etc., under 
the Representation of the People Acts, and on cost of India Office 
Press for administration. No separate charge is made on issues from 
stock for overhead expenses of store depots. 
Boarp oF TRADE. 
For Sea Transport service. 
Actual expenditure incurred plus the pro rata cost of headquarter 
administration (including an apportionment of Allied Services). 
For supply of life-saving stores and sight-testing apparatus. 
Ex store; cost price plus a fixed percentage thereon for handling, 
labour, ete., in store, plus packing and postage. Ex manufacturers’ 
works; a fixed percentage on contract price subject to reduction 
sn larce orders. 
MixisTrY OF TRANSPORT. 
For construction and maintenance of roads for Government Departments. 
Cost of labour and materials, and for (if the work is not done by 
direct labour) contract payments. No charge is made for overheads 
except in respect of direct works for Service Departments, in which 
ease a fixed percentage on the cost of labour and materials is added 
for supervision. 
Wor administration of Roads Act, 1920. 
A constructive charge to represent the pro rata cost of the Roads 
Department, including accommodation and common services. No 
charge is admissible for pension liability (see Report, paragraph 10). 
For advising on road matters and holding of enquiries: 
Out-of-pocket expenses plus an appropriate daily rate to cover 
the time of the officer engaged. 
INLAND REVENUE DEPARTMENT. 
For manufacture and over-printing of stamps. 
Full manufacturing cost including all overheads. 
For supply of plates and paper to India. 
Salaries pro rata plus fixed percentages thereon for accommodation 
and pensions respectively. 
For technical services by the Valuation Office. 
Salaries pro rata plus a percentage thereon for administration 
plus overall percentages for accommodation and pensions respectively. 
The percentage for pension lability is not charged against the Road 
Fund (see Ministry of Transport above.)