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specially reported to the Secretary of State and shall be supported in the accounts by the Governor's certificate of payment and declaration that he has satisfied himself that the money has been properly expended.
233. The authority of the Secretary of State is required for the writing off of any loss of public money or stamps where the amount in any one case excceds £250, unless some other limit has been fixed for any particular Colony. When the amount does not excced £250 or such other limit as may have been fixed, the authority of the Governor only is required, and he may delegate this authority to the Colonial Secretary or the Financial Secretary for use in minor cases.
234. It is the duty of a head of a department to watch the expenditure of his department with reference to the amounts provided in the Estimates, and to report at once through the Accountant General to the Colonial Secretary or Financial Secretary whenever it may appear that the amounts provided will prove insufficient for the service of the year. Whenever the Accountant General makes any charge against a vote by transfer from the Crown Agents' account or the account of another department, he shall immediately notify the head of the depart- ment responsible for the vote, who shall post his vote account accordingly.
235. If charges are made against a head which, although apparently chargeable to that head, do not clearly come within the meaning of any of the sub-heads, they shall be brought by the Accountant General to the notice of the head of the department concerned and of the Colonial Secretary or Financial Secretary, with a view to the insertion of an additional sub-head in the accounts.
236. Every head of a department shall keep a Departmental Vote Account in such form as will clearly show at any time in respect of each vote for his department :-
(a) the total amount of expenditure sanctioned for the service of the year,
(b) the amount of expenditure charged, and
(c) any further known liabilities in respect of the service of the year.
F. Loan Expenditure
237. The authority requisite for expenditure which is to be met by loan consists of an enactment of the Legislature and the sanction of the Secretary of State. Where the law authorizing the raising of the loan does not specifically authorize the execution of the particular works contemplated, and the amount to be expended upon each, those amounts require the specific sanction of the Legislature and the Secretary of State.
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