PUBLIC RECORD OFFICE
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SC.O. 882
2 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE COPYRIGHT PHOTOGRAPH-NOT TO BE REPRODUCED PHOTOGRAPHIC-
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1st of the month preceding the despatch of the Estimates; and (3) for the 1st January of the year of Estimate, which in the case of the Annual Esti- mates would be the same Return as the preceding, brought up by Estimate to the next 1st January, it being the intention of Her Majesty's Government that your Government shall, as a general rule, dispatch before the close of each year the Estimates for the year succeeding (which was done in the case of the Estimates for the present year 1868). Provided this rule is observed, Her Majesty's Government are willing to leave to your own discretion the period for introducing the Estimates into the Legislative Council. Supplementary Esti- mates are of themselves objectionable: the Governor ought, by careful consideration and forethought, to include in the Estimates not merely actual known expenses, but all those items of expenditure which he has reason to anticipate may be necessary during the It is only in the case of some emergency
year. which from its nature could not be foreseen that Sup- plementary Estimates, which necessarily derange all the calculations on which the expenditure and taxa- tion of the year has been based, are justifiable. If, however, such an emergency should arise, then, with the Supplementary Estimates (if any) similar State- ments (1) for the 1st January of the year of such Estimates (a corrected Statement as before); (2) for
the 1st of the month preceding the dispatch of such Estimates; and (3) for the 1st January of the year following the year of such Estimates (i. e., for the 1st January, 1869, with the Supplementary Esti- mates for 1868), which would probably be the same Return as the preceding, brought up as before by Estimate. Such Estimates, when found to be necessary, should be introduced into the Council as soon as they can be framed with sufficient certainty, and dispatched to the Secretary of State as soon as possible after they have passed the Council. With the Blue Book Returns similar Statements (1) for the 1st January of the year of such Returns; and (2) for the 1st January of the year succeeding (i. ., for the 1st January, 1868, and 1st January, 1869, with the Returns for the year 1868). In the the year case, however, of the year 1867, for which Returns are limited to nine months, this Statement
of Assets and Liabilities would be one for the
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• Cash Transactions of 1868.
RECEIPTE.
Cash balance in Singapore on
January 1, 1868
Ditto, other Settlements
ditto..
--
On
Total Cash balance
Advances recovered in 1868.. Deposits received in ditto Loans raised (if any) in ditto. Remittances in specle or by produce of bills from India Government, on account of Convict service, in ditto Other remittances in specie or by produce of bills in ditto. Revenue in 1868
Total
Dols. C.
Return A.
Return B.
PAYMENTS.
Advances made in 1868 Deposits repaid in ditto Loans repaid (if any) in ditto. Remittances to Crown Agents
in specie, or by bills pur chased, in ditto.. Other remittances made in specie, or by bills purchased,
in ditto
"
Expenditure in 1868 Cash balance in Singapore on
January 1, 1869
Ditto, other Settlements
Total Cash balances in Colony
on January 1, 1869
Total
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1st April, 1867, instead of for the 1st January, 1867. The form of this Statement in use for the Colony of Mauritius is annexed. Any debt of a permanent character, with any sinking fund formed to pay it off, would require to be returned in a further Statement, showing debt and sinking fund for both the beginning and end of the year of Statement, with the Annual Estimates, Supplementary Esti- mates, and Returns. For the present, there appears to be no such debt, the loan from Court deposits being of a temporary character which may appear in the Statement of Assets and Liabilities.
3. Another document which the Governor ought to have before him early in each month is the Treasurer's Return of cash transactions during the preceding month. This Return exhibits, on one side, first, the cash balances in the Colony at the beginning of the month, and then the revenue, and receipts on deposit and advance account, during the month; and, on the other side, first, the expendi- ture, and payments on deposit and advance account during the month; and, lastly, the cash balances in the Colony at the end of the month. The form in use for Mauritius is annexed.
The compilation of these Returns for twelve months constitutes the Statement of Cash Transac- tions for the year, which would be somewhat in the form subjoined in the margin* (Her Majesty's Government leaving you to settle the form more Dols. c. precisely, after consulting your financial officers). You will forward Statements of Cash Transactions of this character as follows
With the Annual Estimates such a Statement for the year of Estimate (which would be partly esti- mated): With the Supplementary Estimates, a Statement for the year of such Estimates (which also would probably be partly estimated): With the Blue Book Returns a Statement for the year of such Returns.
4. You will forward in future with Annual Supplementary Estimates an abstract to show as follows:-
Estimated Expenditure.—(1.) The original Esti- mates for the year under the several heads. (2.) (in the next column) The estimated additions to those, (3.) Any estimated re- Estimates under, ditto. duction in the same Estimates under ditto. (4.)
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The net total of the Estimates of Expenditure under ditto.
Estimated Revenue.—(1.) The original Estimates of Revenue for the year under the several heads. (2.) Any estimated addition to those Estimates under ditto. (3.) Any estimated diminution of the same Estimates under ditto. (4.) The net total of the Estimates of Revenue under ditto.
Estimated surplus or deficiency of year. Diffe- rence between the above totals.-The forms in use for Ceylon are annexed.
5. It is to be considered an invariable rule of your Government that the whole of the public expenditure, without any exception whatever, should rest on Legislative enactment, that is to say, on Ordinance of the Legislative Council, except in case of the exercise of the overruling power of Parliament, or of the Crown by Order in Council. Some portions of the expenditure will rest upon the annual Appropriation Ordinance, others may rest on permanent Ordinance, such as the salaries of the officers on the fixed establishment and the military contribution. You will forward in future, with the Annual Estimates, Supplementary Estimates, and Blue Book Returns, a Statement enumerating the Ordinances (or other Legislative authority, if any) authorizing the expenditure included in the Esti- mates or Returns, and how much of each head of expenditure is authorized by each Ordinance. The forms in use for Mauritius and Ceylon are annexed.
6. You will forward, with the Annual Estimates and Supplementary Estimates, detailed Estimates of new public works exceeding a cost of 2,500 dollars borne upon such Estimates, as far as such detailed Estimates may not have been previously submitted. Where they have been so, it will be sufficient to note the number and date of the submitting despatches in a Schedule to be annexed. It is to be understood that no votes for public works ought to be applied for to the Legislative Council until detailed Estimates are prepared, and such Esti- mates, when prepared, are in every instance to be laid before that Body whether above or below 2,500 dollars, and whether for new works repairs,
or
7. You will forward, with the Annual Estimates,
Returns C and D.
Returns E and F.