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Estimates are somewhat different from those required by the later despatch of Earl Granville to the Officer Administering the Government of Ceylon. As however I do not see why the system upon which the accounts of such Colonies as Ceylon, Mauritius, The Straits and Hong Kong are framed should not be the same; I will consider the despatch to Ceylon as representing the best basis for the forthcoming Returns.

The Returns now required, accompanying the Ceylon Annual Estimates, are the following:

Copy of Ordinance,
Detailed Estimation of Revenue & Expenditure,
Statement of Authorities for incurring Estimated Expenditure,
Annual Estimate,
Memorandum of Colonial Secretary explaining alterations of Estimates of Revenue (from the Estimate of the current year),
Do as to Expenditure,
Statement of Assets and Liabilities on the 1st day of the year preceding the year of Estimate (and carried on by Estimate to 1st January of the year of the Estimate),
Report of Financial Sub-Committee of Legislative Council,
Financial Statements laid before Legislative Council,
Statement of (probably) Bank Balance on January of year of Estimation,
Statement of unexpended Balances of Votes for Public Works carried on to Detailed Estimates of all new Constructions over £2,000.

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