to a special account and the authorisation of
revenue expenditure without appropriation.
6
3. It did not appear to us that the
Governor's objections to carrying out the scheme
through revenue and expenditure are at all con-
vincing; but, if the Secretary of State considers
that a departure from the normal accounting
procedure is necessary, we consider that the
scheme should be conducted under a special law
which would legalise the diversion of the revenue
from Land Sales from general revenue to the fund
and would also appropriate the expenditure on the
scheme for such special works as might be approved
by resolution of the Legislative Council and by
the Secretary of State.
4. This procedure would put the special
fund on a proper and legal footing and the detailed
expenditure would be regulated by means of an
Appendix to the Estimates as suggested by the
Governor.
29-12
A. 1. starding
Director of Colonial Audit.
33
I kept this to look at the arrangements
under which the Ceylon niversity und is
eld. I find that a sum was voted by the
Council to be invested as the nucleus of
a building and endowment fund, and that it
is apparently intended that the fund will
be expended under the provisions of the Ord-
inance which will be passed to establish
the niversity. This is parallel with tr
Harding s suggsetion above.
"rite to overnor on the lines of marked