IOR/L/PS/10/362

The file is concerned with diplomatic and consular expenditure in Persia, the Persian Gulf, and Siam, which is shared by both the Imperial (London) and Indian Governments. The papers focus on financial adjustments to be made between the India Office and the Foreign Office. Accounts of this expenditure can be found within the file, along with supplementary correspondence. This correspondence is concerned with querying or disputing items of expenditure, or with changes to accounting practices. This correspondence is primarily between officials of the India Office and the Foreign Office, with occasional reference made to the Government of India, and occasional submissions to the Secretary of State for India.

Specific matters discussed include a refund for Indian contributions to the Chiengmai [Chieng Mai] Vice-Consulate owing to the withdrawal of the Vice-Consul in 1913 (see folios 8-21), and a refund for Indian contributions towards the Consulate at Basra (see folios 22-39) made following the outbreak of the First World War (1914-1918).

The following sets of financial papers can be found within:

• expenditure by the Imperial Government in Persia, and at Nakawn Lampang (Lakhon) and Chiengmai. Statements for the following years can be found within the file: 1913-14 and 1914-15 (ff 286-289), 1914-15 and 1915-16 (ff 108-111), 1915-16 and 1916-17 (ff 112-115), 1916-17 and 1917-18 (ff 116-119), 1917-18 and 1918-19 (ff 63-65), 1918-19 and 1919-20 (ff 66-68), and 1919-20 and 1920-21 (ff 69-71);
• expenditure by the Government of India compared with the previous financial year; each statement contains a supplement on expenditure at Bahrein [Bahrain], Koweit [Kuwait], and Maskat [Muscat]. Statements for the following years can be found within the file: 1914-15 (ff 270-279), 1915-16 (ff 224-232), 1916-17 (ff 201-209), 1917-18 (ff 182-191), 1918-19 (ff 156-165), 1919-20 (ff 121-129);
• specific statements are also supplied for expenditure on the Koweit Agency as follows: 1914-15 (ff 280-281), 1915-16 (ff 215-216), 1916-17 (ff 212-213), 1917-18 (ff 176-177), 1918-19 (ff 167-168), 1919-20 (ff 131-132);
• records of financial adjustments made between the India Office and the Foreign Office between 1900-01 to 1920-21: see ff 47-52, ff 81-86, ff 94-98, and ff 260-265.

Each part includes a divider which gives the subject and part numbers, the year the subject file was opened, the subject heading, and a list of correspondence references contained in that part by year. This is placed at the back of the correspondence.