7. With the exception of two items all excesses on Heads and Subheads have been covered by the necessary authority. The two items 164 and 165 of Finance Message No. 5/1934, are under reference to the Secretary of State.
8. The 1933 Supplementary Appropriation Ordinance (No. 16 of 1934) was passed by the Legislature on 12th July 1934 thus providing complete local authority for the expenditure of the year.
FORM OF ESTIMATES.
9. Following the instructions of the Secretary of State (Despatch No. 47 of 15th February 1932) the year 1933 saw the abolition of the "Omnibus Heads of Personal Emoluments" referred to in paragraph 10/12 of the 1930 report and the salaries of the Cadet Service, the Senior Clerical and Accounting Staff and the Junior Clerical Staff were spread over the various Departmental Heads.
10. The initial stages of this transformation inevitably presented difficulties due mainly to the temporary filling of posts of officers on leave and to promotions within each of the three classes but there is no reason to anticipate that these will not disappear as the local authorities get accustomed to the new procedure.
11. It would not seem unreasonable to claim that if each department is organised so that normal leave can be met without outside assistance then Estimates can be prepared with a fair degree of accuracy. If it can be decided that a particular department (including leave provision) requires so many officers of each of the three classes then any slight excess or deficit due to the salaries of the particular personnel allotted whether temporarily or permanently to that department would not be a difficult matter for adjustment.
12. It can at least be claimed that even though there may have been a certain amount of initial difficulty in their preparation the change in form of the Estimates has resulted in a more accurate allocation of expenditure than was formerly the case.
ESTIMATES 1932.
(Para. 7. 1932 Report).
13. The items referred to received in due course the approval of the Secretary of State.
ASSETS.
ADVANCES ON ACCOUNT OF FUTURE LOAN.
14. A statement (Enclosure H.) is forwarded showing the Expenditure from Surplus Balances during the year and to date on Public Works in anticipation of a Loan.