PUBLIC RECORD OFFICE
Reference :-
C.O.885
17 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC-
COPYRIGHT PHOTOGRAPH-NOT TO
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duty of the Colonial Secretary, the Auditor, the heads of departments, officers in charge of districts, and all the Treasurer's sub-accountants to take care that these regulations are duly observed.
218. It is the duty of the Treasurer—
(i.) To see that the proper system of account is established in every department
of the Colonial Government :
(ii.) To keep watch on the receipts of publie revenue and as far as possible
to sceure its punctual collection ;
(iii.) To bring promptly to account, under the proper heads and items, all money, whether revenue or other receipts, paid into the Treasury or accounted for to him ;
(iv.) To see that proper provision is made for the safe keeping of all public
money and stamps ;
(v.) To exercise strict supervision over all the officers of his department and sub-accountants entrusted with the receipt or expenditure of public money, and to take precautions, by the maintenance of efficient checks, against the occurrence of fraud, embezzlement or carelessness in connexion therewith; (vi.) To watch the expenditure and other disbursements of the Government; to take care that no payment is made which is not covered by proper authority, expressed or referred to on the voucher relating to it; and, in case of any apparent extravagance or of any apparent defect in the provision for a charge owing to the exhaustion or absence of a Vote, to call the attention of the Colonial Secretary in writing to the matter; (vii.) Promptly to charge in his accounts under the proper heads and items of estimate all disbursements of the Government; to render the accounts for audit; and to prepare the Financial Statements and Returns. 219. The Treasurer will from time to time, personally or by deputy, make surprise inspections of the accounts of his sub-accountants. He is entitled at all times to have access to all books, records and vouchers in the charge of such officers,
On the completion of such inspections, he will report to the Colonial Secretary any material irregularity connected with the public accounts that he may have noticed and any particular in which the provisions of the revenue laws may appear to him to need amendment.
220. Heads of departments and sub-accountants are personally and pecuniarily responsible for the due performance of the financial duties of their departments or offices; for the proper collection and custody of all publie money receivable by them, and for any inaccuracies in the accounts rendered by them or under their authority.
The responsibility of the Auditor for checking and reporting any shortcomings in connexion with the public accounts or finances does not absolve any officer from his. responsibility for complying, or securing compliance, with instructions within the scope of his own authority. It is his duty without fail to bring to notice any incompetence or repeated carelessness on the part of his subordinates. No officer will be relieved from any portion of his responsibility should he depute to his subordinates the performance of duties which he should have performed himself.
221. The Auditor and his deputies are at all times entitled to have access to all books, records or returns relating to accounts, and all accounting officers will give them every facility for inspecting such documents.
222. It is the duty of all accounting officers promptly to reply to any queries addressed to them by the auditor, giving fully the particulars or information desired.
$ 25. The Estimates.
223. Annual Estimates of the revenue and expenditure of a Colony will be prepared by the Colonial Secretary and submitted to the Governor at such a date as will admit of their consideration by the Legislature, their transmission to the Secretary of State, and the receipt of his reply by post, before the beginning of the year to which the Estimates relate. Where local circumstances render this impossible, the Estimates should be trans- mitted not later than will allow of a reply by telegraph before the beginning of the year. The Colonial Secretary will obtain the necessary materials for framing the Estimates from the Treasurer and other heads of departments in time to admit of this rule being com- plied with.
224. The Estimates will contain four columns (two for details, and two for totals), showing against each item of revenue or expenditure the amount estimated for the coming
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year and the amount of the approved estimate of the current year. Where the expendi- ture of a department is provided partly by annual votes and partly by a civil list or special law, the amount provided by law will appear in a fifth (inner) column, the total of which should be added to that of the items not so provided. The Estimates will thus show under each head every item which is expected to come in course of payment during the year of estimate, including not only those which are submitted to the Legislature for discussion and appropriation, but also those which, being already provided, are included in the Estimates for information only. The law authorising the provided expenditure should be named in each case.
225. The Abstracts preceding the body of the Estimates will show the totals of all the heads in the Estimates and will have four columns, one for the actual revenue or expenditure of the last completed year, one for the approved estimates of the current year, one for the revised estimates of the same, and one for the estimated revenue or expenditure of the coming year.
226. The Estimates of Revenue should include the gross receipts of the Colonial Government, other than repayments of advances, proceeds of loans appropriated by law for special works or of sales of investments, deposits or remittances. They should include all fees, dues, fines and rents payable into the Colonial Treasury, any amounts payable to officers in respect of such receipts being provided for in the estimates of expenditure under the sub-divisions entitled "Personal Emoluments."
227. The revenue should be arranged under comprehensive heads. It falls naturally into four broad classes :-(1) Duties, taxes, licences, &c.; (2) Receipts for, or in aid of, specific Government services-such as fees or hospital receipts; (3) Receipts on account of undertakings of a commercial character-such as the Post Office, or Government rail- ways; and (4) Revenue from Government property, such as land, houses, and investments. It will be convenient to have several heads for each of these classes, but care should be taken that no head comprises items coming under different classes, and that revenue derived from taxation is easily distinguishable from revenue not so derived.
228. Stamp Duties should not form a separate head. If the same description of stamp is sold for different revenue purposes, and there is thus no means of distinguishing the use to which the stamp is put, the total receipts from such stamps should be
pro vided for under a separate sub-head-" Stamp Duties (various revenue services) under the head for licenses, or that for payments for specific services, according to the nature of the bulk of the receipts.
229. The proceeds of the sale of government lands and premiums on leases should be kept distinct in the Estimates from the total revenue from other sources.
230. In Colonies where a temporary deficit is to be met by a loan from Imperial funds, the estimate of the amount to be so received should appear under a separate head following and distinct from the total receipts from other sources; and any anticipated repayments of such loans should appear under a separate head of expenditure, following and distinct from the total of other expenditure. If the Colony is receiving a grant from Imperial funds to meet certain specific expenditure, the estimate of the grant should, in like manner,
be shown under a distinct head, and the expenditure in respect of which it is made should be shown also, if possible, under a separate head below the total ordinary expenditure of the Colony.
231. There should be no head for "Arrears of Revenue." Interest received on arrears of revenue should be brought to account under the same head as the revenue on which the arrears accrued.
232. The Estimates of Expenditure should be framed so as to show as nearly as No possible the amounts which it is expected will actually be spent during the year. deductions will be made from the total of the Estimates, or of any head, on account of probable savings on salaries owing to the absence of officers on leave, or on account of any general presumption that the expenditure will be kept within the Estimate.
233. Each head of department is responsible that all services that can be reasonably foreseen are included in his departmental estimate and that no unauthorised increase of salary is inserted therein.
234. Under the heading for each department there will be two sub-divisions-" Per- sonal Emoluments" and "Öther Charges.'
235. All items whatsoever of personal emoluments to public officers will appear under "Personal Emoluments," which will, therefore, include (besides salaries) personal, duty, entertainment and house allowances, allowances in lieu of quarters fuel and light, clothing Each allowance will be allowances paid in money, fees and percentages or commissions.
described in a separate line, and not included with the salary, but the whole of the personal
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