229. When a personal advance in anticipation of salary is allowed, it shall be debited as an advance to the recipient and not to the vote for his salary. Any advance made to an officer is to be notified to the head of his department, who shall take care that proper arrangements are made for repayment and that no salary is subsequently paid unless such arrangements have been made and are complied with.
230. At the close of each financial year, each of the securities held on account of the Government shall be valued at the current middle market price in London on the last working day of the year, and the value assigned to each security in the accounts shall be adjusted so as to correspond with that price. The amount by which the new value exceeds or falls short of the old value shall be carried to the credit or debit of the general revenue balance account.
Where securities are held on behalf of a fund, so that they belong to the fund and not to the Government, a similar procedure shall be followed, but the gain or loss shall accrue to the fund and not to the Government.
231. When a grant or loan from United Kingdom funds is received by a territory to meet certain specific expenditure it shall be credited in the first Transfers from the suspense account to instance to a suspense account. revenue shall take place monthly to balance the actual expenditure incurred on the service in question. When a general grant or loan in aid of adminis- tration is received, however, it should be credited in total direct to a head of revenue as provided in Regulation 188 above.
232. Any necessary expenditure on services of a confidential nature, the purpose and particulars of which cannot be made public, shall be 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 exceeds £250, unless some other limit has been fixed for any particular Territory. When the amount does not exceed £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 Chief Secretary or the Financial Secretary for use in minor cases.
234. It is the duty of a head of a deparment 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 Chief Secretary or Financial Secretary whenever it may appear that the amounts provided will Whenever the Accountant prove insufficient for the service of the year. 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 department responsible for the vote, who shall post his vote account accordingly.
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