CO885-5 — Page 474

PUBLIC RECORD OFFICE

C.O.

Reference :-

8855 PUBLIC RECORD OFFICE, LONDON

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V1.) To supervise the expenditure and other dis- bursements 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; 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 sub-heads, all disbuze- ments of the Government; to render the accounts for audit; and to prepare the Financial Statements and Returns.

4. The Treasurer wil! personally, or, with the Governor's authority, by deputy, conduct occasional surprise inspections of the accounts of all his sub- accountants, and, for this purpose, he shall have access to all books and vouchers in the charge of such officers.

On the completion of such inspections, he will report to the Colonial Secretary any material irregu- larity connected with the Public Acedunts, and any particular in which the provisions of the Revenue Laws may appear to him to need amendment.

5. Every head of a department, or other sub- accountant, is personally and pecuniarily responsible for the duc performance of the financial duties of his department or office, and for the proper collection and custody of all public moneys receivable by him; and also in respect of any inaccuracies in the accounts rendered by him, or under his 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. The Government will not relieve such officer from any portion of his respon- bordinates. sibility should he depute to his subordinates the performance of duties which he should have per- formed himself. It is his duty, without fail, to bring to notice any incompetence or repeated carelessness on the part of his subordinates.

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6. The Auditor is to be allowed the right of personal reference to all books, records or returns relating to accounts, and all accounting officers will give him every facility for searching such records.

7. 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 required.

[II.—THE ESTIMATES.*

8. Annual Estimates of the revenue and expendi- ture of the Colony will be prepared by the Colonial estimates. Secretary, and submitted to the Governor at such a date as will admit of their consideration by the Legislature, their trasmission to the Secretary of

• For Specimen Forms of Estimates, see Appendix.

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State, and the receipt of his reply, by post, before the beginning of the year to which the Estimates relate. In exceptional cases, where this is not found possible, they should be transmitted not later than would allow of a reply by telegraph before the beginning of the year. At least two copies should be supplied, and six if the Estimates have been printed. 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 being complied with. Any default on the part of the head of any department, in supplying the requisite information, should be promptly reported to the Governor.

9. The Estimates of Revenue should include the Estimates gross receipts of the Colonial Government, other of Revenue than repayments of advances, sales of investments, to include proceeds of loans, deposits, or remittances between gross re- the various accountants.

ceipts. They should include all fees, dues, fines, and rents payable into the Colonial Treasury, any amounts due to officers in respect of such receipts being provided for in the estimates of expenditure, under the sub-divisions entitled Per- sonal Emoluments (see Rule 62). (No change will thereby be made in the character of such emolu- ments, as counting for pension or otherwise.)

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10. In Colonies where a temporary deficit is to be Loans or met by a loan from Imperial funds, or from the funds grants in of another Colony, or from other sources, the estimate aid from

funds.

of the loan should appear under a separate head dis- Imperial tinct from the total receipts from other sources; and any anticipated repayments of such loans should appear under a separate head of expenditure, distinct from the total expenditure of the Colony. In Colonies receiving a grant from Imperial funds for the pur- pose of meeting specific expenditure, the estimate of the grant should, in like manner, be shown under a distinct head, and the expenditure in respect of which such grant was made should be shown also, if possible, under a separate head, below the total ordinary expenditure of the Colony. This arrange- ment is necessary for the purpose of accounting for the Imperial grant to the Comptroller and Auditor- General.

11. The revenue should be arranged under com- Heads of prehensive heads, the number of which need not revenue. usually exceed 12. The revenue of a Colony may,

as a rule, be divided into four broad classes :—(1) Duties, taxes, licenses, &c.; (2) Receipts for, or in aid of specific Government services-such as fees, hospital receipts, &c.; (3) Receipts on account of

what may be called commercial undertakings such as the Post Office, or Government railways; and (4) Revenue of Government property, such as land, houses, and investments. It will, of course, be con- venient to have several heads for each of these classes, but care should be taken that no head should comprise items coming under different classes.

12. "Stamp Duties should not form a separate "Stamp head. If the same description of stamp is sold for duties." 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 placed as a separate sub-head (which may be called "Stamp Duties (various revenue services)"}

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