CO885-(16-18) — Page 423

PUBLIC RECORD OFFICE

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Reference :-

C.O.88

17 PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

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emoluments of each officer in respect of each department will be shown together. Pension- able offices should be distinguished from those not pensionable by a star or other indication. 236. Where salaries are increased by regular increments, the minimum and maximum salaries, with the increment, should be stated within brackets, the amount payable within the year being inserted in the estimate.

237. Where an officer receives emoluments under more than one head the fact will be indicated by cross references or explanatory footnotes. Any pension or compensation allowance, or other emolument in respect of public service, including the provision of an official residence, will be similarly shown.

238. Allowances made in reimbursement of public expenses, such as horse, forage, hammock or chair allowances, travelling allowances, and allowances for office or clerical expenses will, however, be placed under "Other Charges."

259. The sub-divisionTM" Other Charges" will include all services other than personal emoluments which can be properly apportioned to the particular department.

240. Every head of expenditure will include, as far as possible, all the items relating to the particular department, so as to show clearly the total estimated cost of that depart- ment during the year. Where, however, services of a general character cannot be divided and charged to different departments, they will be provided for in separate subheads under the head" Miscellaneous.”

241. Each head of expenditure will be divided into such subheads as may be decided in the case of each Colony. The total Personal Emoluments of each department will make up one subhead and small items under "Other Charges" not of a distinctive character may be grouped under a subhead of “Incidental Expenses." Items not so grouped will be shown as separate subheads.

242. No items of receipt or expenditure will be included under the head" Miscel- laneous" which can appropriately be placed under any other head, and, if necessary, new subheads will be opened for any such items.

243. Provision under general heads of expenditure such as "Transport" should be made for such expenditure only as cannot accurately be apportioned to any particular departments.

244. No head should be allotted to

"Rent cr "Taxes" in the estimate of expenditure, as all payments for offices, houses, or allowances for quarters will be provided for in the votes for the particular departments concerned.

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245. No provision is to be made for "Unforeseen Expenditure"; and any item for "Contingencies or for Miscellaneous under the head "Miscellaneous should be strictly confined to petty and casual charges which are foreseen but which are too unimportant to be provided for separately.

246. New heads or subheads should be opened for items of receipt or expenditure not properly falling within any of those already appearing in the Estimates.

247. The Governor is not authorised to make any addition to the fixed establishment of the Colony, or to alter the appropriation of the established salaries of any public department, either as regards the number of appointments or the rates of salary and emoluments, without the previous sanction of the Secretary of State.

248. The total estimated expenditure of the year should not be allowed to exceed the total estimated revenue, exclusive of land sales, except where such excess is caused by provision for extraordinary public works to be met out of surplus balances.

In case

of an excess a footnote should explain in what manner it is to be met, and in the Appropriation Law the expenditure for the year should be made a charge on the revenue of the year and other funds of the Colony."

249. The estimates of the charges of Public Deht should be arranged in the chronological order of the loans provided for. In Colonies where there are government railways, telegraphs, or other large revenue-yielding undertakings, the first cost of which has been defrayed by a loan, the annual charges for interest and sinking fund should, if it can conveniently be done, be so set out as to show the annual charge in respect of each such undertaking.

250. There will be two heads for public works in addition to that for the establish- ment of the Public Works Department. All annually recurrent services will be placed under the first of these heads: other works to be paid for out of general revenue or surplus balances under the second. The three heads of expenditure administered by the Public Works Department (“ Public Works Department," "Public Works Annually Recurrent," and Public Works Extraordinary ") should be arranged consecutively in

the Estimates and Abstract.

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251. In the case of works not annually recurrent which will extend over more than one year, there should be shown not only the estimate for the year, but also the original estimate for the whole work, the revised estimate (if any), the total amount actually expended so far as accounts are complete, and the total amount likely to have been expended on the work up to the beginning of the year of estimate.

252. Where the cost of any public works is to be met by loan, and it is anticipated that the loan finds will be available within the year of estimate, the anticipated expenditure on such works will not appear in the body of the estimates ; but a full statement of such expenditure, containing the particulars mentioned in the preceding regulation and including a schedule showing the salaries of any staff specially engaged, should be appended to the general Estimates; and, unless the Law raising the loan specifically authorises the execution of the particular works contemplated, the amount to be expended upon each must be sanctioned by the Legislature. If the loan funds are not immediately available and the expenditure is to be met out of current revenue or surplus balances, and to be repaid in a subsequent year when the contem- plated loan has been raised, provision must be made in the Estimates under a separate head of expenditure following and distinct from the total of other expenditure. The charge will be brought to account accordingly, pending reimbursement. Such expenditure will not be charged as an advance nor appear as an asset in the balance sheet.

253. The Estimates should be accompanied by explanations respecting every item of an unusual nature therein comprised and of the difference under each item between the proposed expenditure or anticipated revenue, and the approved estimate for the preceding year, as shown in the parallel columns. Six copies of the Estimates should be sent to the Secretary of State or, where they are not printed, two copies at least.

254. The Estimates should be accompanied by the statement of the assets and liabilities of the Colony at the close of the last completed year of account, and a statement, partly estimated, of the assets and liabilities at the beginning of the year of estimate.

255. The Appropriation Law will not include sums already provided by Law, but only such sums as require to be voted by the Legislature for the service of the year, and will appropriate these sums under each head of expenditure in the Estimates. In cases of expenditure in excess of these sums, only the net excess on each head will require supplementary appropriation, but Appropriation Accounts, showing the excesses and savings on each sub-head of the Estimates, should be laid before the Legislature and the Secretary of State with the supplementary Appropriation Bill.

256. When the annual estimates have been passed by the Legislature, and the appropriation law allowed by His Majesty, the expenditure of the year must be held to be definitely limited and arranged. Should any further disbursements on account of the service of that year he required, which could not have been foreseeu, cannot be postponed without detriment to the public service, and cannot be met out of savings under the proper sub-head of the Estimates, the Governor will at the earliest opportunity and, if possible, before any expenditure is incurred, submit to the Legislature a supplementary estimate of the expenditure so required, obtain a vote of the amount, and report it to the Secretary of State for approval. If such further expenditure should cause an excess on the appropriation voted under any head of the Estimates, the amount of such excess should be ultimately covered by a supplementary appropriation law.

257. The Governor will not propose to the Legislature the execution of any important public work for which he has not obtained the previous sanction of the Secretary of State. In applying for such sanction he should send the plans, estimates and specifications, and an explanation of the grounds on which the work is recommended. 258. The sanction of the Secretary of State having been obtained, the Governor will lay before the Legislature, with the general Estimates in which provision is made for the work, the plans, estimates and specifications relating thereto, with any other information which he may consider necessary; and when the Legislature has voted the funds required, the Governor may proceed with the work without waiting for further authority. 259. Special cases of pressing emergency may arise in which it is impossible to obtain In such a the previous requisite sanction of the Secretary of State for a proposed work. case the Governor will submit to the Legislature the necessary plans, estimates and specifications, and, having obtained their approval, will report to the Secretary of State by the earliest opportunity on the necessity of any expenditure which he may have incurred.