XXXI. That the said Warren Hastings did order the said stipend (which was to be distributed, in the minutest particular, according to the said Hastings’s personal directions) to be paid monthly, not to any officer of the Nabob, but to the said Resident, Sir John D’Oyly. And whereas the Governor-General and Council did, on the appointment of Mahomed Reza Khan, according to their duty, instruct him, that “he do conform to the orders of the Company, which direct that an annual account of the Nabob’s expenses be transmitted through the Resident at the Durbar, for the inspection of this board” the said Hastings, in making his new establishment in favor of his Resident, did wholly omit the said instruction, and did confine the said communication to himself, privately. And in fact it does not appear that any account whatsoever of the disposition of the said large sum, exceeding 160,000_l._ sterling a year, has been laid before the board, or at least that any such account has been transmitted to the Court of Directors; and it is not fitting that any British servant of the Company should have the management of any public money, much less of so great a sum, without a public well-vouched account of the specific expenditure thereof.
XXXII. That the Court of Directors did, on the 17th of May, 1766, propose certain rules for regulating the correspondence of the Resident with the Nabob of Bengal, in which they did direct, as a principle for the said regulations, as follows (paragraph 16th). “We would have his correspondence to be carried on with the Select Committee through the channel of the President: he should keep a diary of all his transactions. His correspondence with the natives must be publicly conducted: copies of all his letters, sent and received, be transmitted monthly to the Presidency, with duplicates and triplicates to be transmitted home in our general packet by every ship.”