providing authoritative opinion and advice on a wide range of financial matters concerning the day-to-day work of the department; and
(b) to provide accounting services at sub-departmental level, each having its own accounting services unit staffed with accounting officers drawn from the Treasury Accountant grade or the Accounting Assistant grade. Previously the latter grade has been confined to the Treasury Department and the acceptance of the need to provide the P.W.D. with specialized accounting officers in place of executive officers represents a major advance in the development of accounting services.
Expenditure
2.14. The total expenditure on the Public Works Programme for the financial year ending 31st March, 1971 was $672,046,821. This level of expenditure has been exceeded only twice in the last ten years. The Public Works Department remains the largest spending department in Government, the expenditure for the year representing 27.41% of the Colony's total expenditure compared with 25.59% last financial year.
2.15. Reference to Appendix F will show the division of expenditure under the main Public Works Heads and Defence Miscellaneous Measures. It will be seen that for the year 1970-71 expenditure on salaries and other emoluments represents 19.68% of the department's total expenditure. This provides some measure of the magnitude of this composite organization in fulfilling its responsibilities in the various fields of Public Works throughout the Colony.
2.16. A total of 18,212 expenditure payment vouchers were examined before being passed to the Treasury for payment.
Head 58-Public Works Department
Personal Emoluments
2.17. The approved establishment of the department increased from 12,030 in 1969-70 to 12,772 in 1970-71. The total personal emoluments expenditure of $132,224,530 exceeded the approved estimate for the year by $4,347,430, because of the salary award made with effect from 1st April, 1970 and because of an increase in expenditure on overtime allowances.
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