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343. Whenever the approval of His Majesty's Government to any provisional appointment is received by the Governor, he must cause the same to be transferred to the Schedule of Fixed Establishment.

344. As a general rule, the Governor must not propose to the Council the execution of any new public work, or of extensive alterations and improvements in any existing building, etc., for which he has not obtained the previous sanction of His Majesty's Government.

345. Whenever the Governor may apply to the Secretary of State for such authority, he must send with such application all the necessary plans, estimates, and specifications, according to which the projected work is to be carried into execution, together with an account of the cost to be incurred under specific heads of expenditure, and a report of the grounds on which the work is recommended.

346. When the sanction of His Majesty's Government has been given, the Governor will lay before the Council, at their meeting, to take into consideration the General Estimates for the year next ensuing, the plans, estimates, and specifica- tions of the proposed work, with any other information which he may consider necessary; and when the Council has voted the funds required for the work, the Governor may proceed with it, without waiting for further authority.

347. But should the Governor be of opinion that the work is urgently required, and that serious inconvenience might result from delaying it (after the sanction of His Majesty's Govern- ment had been obtained) until the period when the Annual Estimates are brought forward, he may propose to the Council a Supplemental Estimate for that purpose.

348. Special cases may arise of pressing emergency (more particularly in distant Colonies), in which it might not be practicable to obtain the previous sanction of His Majesty's Government for a proposed work. In such cases the Governor will not fail to call for and to lay before the Council the necessary plans, estimates, and specifications according to which the work is to be carried into execution, and to report fully

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CHAPTER XI.*

§ 1. Expenditure of Public Money in Colonies not possessing Representative Assemblies.

339. All disbursements of the public money are to be made by the Colonial Treasurer, under authority from the Officer administering the Government; and any Officer improperly authorising or directing any expenditure contrary to the instructions which he may receive from His Majesty's Government will himself be held personally responsible for the amount improperly authorised.

340. Salaries, Fixed Allowances, and Con- tingencies are to be classed under the head "Establishments"; and all other ordinary expenditure, and all extraordinary and special disbursements are to be classed under separate heads of Service in the Form prescribed in the Treasury Instructions issued to Governors.

340a. All salaries and other authorised Charges up to the end of each financial year should, as far as possible, be defrayed within the year. When the last day of a year happens to be a

"dies now," the payment of Salaries, etc., up to the close of the year could be made on the previous day.

341. The Governor is not authorised to make any addition to the Fixed Establishment of the Colony, or to make any different appropriation of the established salaries of any Public Depart- ment, either as regards the number of appoint- ments or the rates of salary and emolument, without the previous sanction of His Majesty's Government.

342. Should, however, any special circum- stances occur which in the opinion of the Governor in Council may render addition or alteration necessary for the due carrying on of the public

service, without waiting for such sanction he will cause such new or altered salary to be borne on a Schedule of Provisional or Supplementary Establishment, reporting the saine tu the Secretary of State.

•

Chapter XI. is to a large extent superseded by the Instructions for the Guidance of Financial and Accounting Officers in the Colonial Service, sent out in Circular of 9th June, 1:00.—(Ed. C. O. LIST. )

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