This index provides a list of those items purchased in a hospital, and arranges them under main headings and sub-headings so that expenditure may be accounted for correctly in the uniform system of accounts. For example lamp oil comes under the main heading `domestic' and the sub-heading `fuel and lighting'.
The memorandum discusses methods by which individual hospitals may prepare records of quantities of items consumed (for example gas, soap, food), and may use them for the purpose of securing the co-operation of the various departments of the hospitals in strengthening the control of expenditure.