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200. There shall be two heads for public works in addition to that for the establishment of the Public Works Department. All annually recurrent services shall be placed under the first of these heads: and other works under the second. There will thus be three heads of expenditure administered by the Public Works Department, viz:-" Public Works Department",
"Public Works Annually Recurrent ", and "Public Works Non-recurrent ".
201. In the case of works not annually recurrent which will extend over more than one year, there shall be shown not only the estimate for the year, but also the original estimate for the whole work, the revised estimate (if any), and the total amount likely to have been expended on the work up to the beginning of the year of estimate.
202. The Estimates shall be accompanied by explanations respecting every item of an unusual nature therein comprised and of any important difference under each item between the proposed expenditure or anticipated revenue, and the approved estimate for the preceding year, as shown in the parallel columns.
203. The Estimates shall be accompanied by a statement of the assets and liabilities of the Territory at the close of the last completed year of account, and a statement showing the estimated financial position of the Territory at the beginning of the year to which the Estimates relate.
204. The Appropriation Law shall not include sums specifically provided by law, but only such sums as require to be voted by the Legislature for the service of the year, and shall appropriate these sums under each head of expenditure in the Estimates. In cases of expenditure in excess of these sums, only the net excess on each head will require supplementary appropriation.
205. All receipt entries in the accounts shall be vouched for on the form prescribed by law or regulation.
C. Receipts
206. All regular collectors of revenue, other than the Accountant General and the sub-accountants, who receive any duties, taxes, licences, fees, rents, or other public money whether forming a portion of the revenue or not, shall pay the whole amount of such money, daily or at the earliest opportunity, either into a bank authorised by the Accountant General, or into the Treasury, or to a sub-accountant, obtaining a receipt for the money so paid in.
207. Whenever a public officer, not being a regular collector of revenue, comes into receipt of public money, he shall pay it to the Accountant General or to a sub-accountant without delay, obtaining a receipt for the amount so paid in.
208. In all cases the gross amounts received shall be paid into, or accounted for to, the Treasury. All charges upon the revenue received will require authority, and should appear as expenditure, supported by proper vouchers.
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