Now and then it has been dealt with piecemeal, when some particular class of creditors has become too pressing, but it is more than probable that the piece got rid of has been more or less rapidly replaced by fresh liabilities occasioned by budgetary deficits, or by the mere accumulation of interest on debts allowed to run on.
Large sums were voted loosely, and expended by executive boards without any budgetary control.
The remaining regulations set forth the manner in which extra-budgetary and extraordinary expenses were to be dealt with, and the manner in which the rectified budget, showing the actual revenues and expenditure as proved at the close of the year was to be drawn up with the assistance of the state accounts department (divan-i-mouhassebat).
Under the budgetary heading " Public Debt " is included, as it should be, all expenditure in connexion not only with the public debt proper, but also with advances from banks and others, railway guarantees, an account of which will also be found below, and all capitalized liabilities, as far as known, contracted by the state.
F Up to1902-1903the extra-budgetary receipts and fines had been carried to account of the respective revenues concerned; after that date they were placed under a special heading.