46 — Reference is made to the discussion of the last department, the steady progress in civilization has increased the phosphate extraction to 33,000 tons, and preparations are underway to benefit from the iron layers in Sinai. The expenses of the Post Office department have been increased, and this will be discussed later. The large increase in the expenses of the Mudiriyas and Governorates is for strengthening the police force and covering the expenses arising from the rise in prices and the increase in employees. The biggest reason for the increase in the expenses of the Ministry of Justice is the rise in the prices of files and fortifications. As for the increase in the expenses of the Ministry of Justice, it is the salary of the head of the Mansoura court in principle, its deputy, and the improvement of the condition of judges and public prosecutors. Expenses have increased with the establishment of the new Legislative Assembly, 23,000 EGP. The establishment of the new Ministry of Agriculture led to an increase in expenses, 20,000 EGP. The increase in the expenses of the Ministry of Public Instruction is related to the promotion of the affairs of that ministry in various regions, which will be discussed in its dedicated chapter. Savings have been made until the Faculty of Law and the agricultural schools in other ministries are established, and the Mudiriya councils are tasked with caring for the growth of primary education. What has been saved from these items will be spent on promoting education as well. This is what was stated in the Financial Advisor's memorandum regarding the estimate of new works expenses: "The value of the appropriations for new works included in the budgets of the ministries and their respective departments amounts to 2,626,361 EGP. These appropriations correspond to appropriations that were taken from the reserve or followed special appropriations, which totaled 375,000 EGP in 1913. Since the estimate of these appropriations exceeds what is spent from them in the year, the goal will be closer to reality if the estimate for new works is compared with the amounts actually spent in 1913, which are as follows: EGP 448,856 From a special appropriation 1,931,146 From the reserve Total 2,776,032 "This total exceeds the appropriations opened for new works in next year's budget by 13,671 EGP. However, in the allocation for material expenses, an amount of 20,600 EGP was taken.