A (2) 2
6. Expenditure supplementary to the Estimates, shown as provisionally voted in the Appropriation Account, was submitted in detail to the Finance Committee and duly adopted by the Legislature. With the exception of Nos. 5 and 6 of 1931, still in transit, the Financial Messages showing expenditure fully itemized have been submitted to and received the sanction of the Secretary of State.
The Supplementary Appropriation Ordinance was submitted to the Legislature on the 2nd July 1931.
When the items under submission and the Supplementary Appropriation Ordinance have received approval the Expenditure for 1930 will have been duly sanctioned.
1929.
7. The final formal authority for the 1929 Expenditure was provided by Supplementary Appropriation Ordinance No. 5 of 1930.
1928.
8. The formal approval of the Legislative Council was obtained, on instruction from the Secretary of State, to certain excess expenditure in the year 1928, reference to which was made in your report on the account for that year.
ESTIMATES.
9. As already reported to you (Letter No.47/67 of 17th October 1930) the Estimates are not prepared in accordance with Colonial Regulation No. 227, in that they do not show clearly the total estimated cost of the individual departments. They do not in fact show the cost at all; neither is it possible to calculate such cost from the information shown.
10. This is due mainly to the existence of three 'omnibus' heads representing the cost of:
(a) The Cadet Service, first shown thus in 1921.
(b) The Senior Clerical and Accounting Staff, first shown thus in 1927.
(c) The Junior Clerical Service, first shown thus in 1926.
The item "Personal Emoluments" of any department does not therefore even approximate to the actual cost.
11. The Treasury (Head 7) may be cited as an example. Here $10,879 is estimated under Personal Emoluments and represents only the salary of the Accountant and the wages of the menial staff. The actual expenditure for Personal Emoluments of the staff employed in the Treasury during the