235. If charges are made against a head which, although apparently charge- able 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 Chief 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 authorising the raising of the loan does not specifically authorise 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.
238. In cases where sufficient loan funds are not immediately available and the expenditure must therefore be met in whole or in part out of current revenue, surplus balances or short term borrowing, subject to reimbursement when the contemplated loan has been raised, such expenditure shall be charged as an advance pending reimbursement. The amount to be advanced in any year will require the sanction of the Legislature and the Secretary of State. 239. The estimated loan expenditure during the year shall not appear in the body of the Estimates but a full statement of such expenditure, including a schedule showing the salaries of any staff specially engaged, shall be appended to the general Estimates of the Territory, and receive the approval of the Legislature and the sanction of the Secretary of State. In the case of expenditure on a public work, the particulars mentioned in Colonial Regu- lation 201 shall also be given.
240. When the statement referred to in the preceding Regulation has been approved by the Legislature and sanctioned by the Secretary of State, the loan expenditure of the year shall be held to be definitely limited and arranged. Should any further disbursements during the year be required, the approval of the Legislature and the sanction of the Secretary of State will be necessary. 241. The authority to incur loan expenditure is vested in the Governor, and the Accountant General shall not make any payments nor accept any charge in his accounts unless authorised to do so by a Loan Warrant signed by the Governor or by the Chief Secretary or the Financial Secretary signing "by Command ".
29