CO885-5 — Page 475

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PUBLIC RECORD

OFFICE

61

Reference :-

C.O. 885/

PUBLIC RECORD OFFICE, LONDON ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

Bale of Government lands.

Arrears of

revenue.

Estimates of expendi. ture to be exact.

Proposals

for increases

in estimates.

Sub- divisions

of heads.

** Personal

emolu-

ments."

Incremental salaries.

Temporary offices.

Extra re: muneration,

6

under the head for licenses, or that for payments for specific services, according to the nature of the bulk of the receipts.

13. The proceeds of the sale of Government Lands is not strictly revenue, and, though it should appear in the Estimates, it should be kept distinct from the total revenue from other sources. This applies also to premia on leases.

14. There should be no head for "Arrears of - Revenue," as the arrears of one year are normally compensated for by the arrears of the next, and, if an estimate is taken for "Arrears," either the amount properly due to the year is under-estimated, or the total amount is over-estimated by the amount of "Arrears." Interest received on arrears of revenue should be brought to account under the same head as the revenue on which the arrears accrued.

15. The Estimates of Expenditure should be framed so as to show, as nearly as possible, the amounts which it is expected will actually be ex- pended during the year.

No

16. Care should be taken, by each head of a department, that all services that can be reasonably foreseen are noted in his departmental estimate; and, in every case where increased expenditure is proposed, a full statement of the grounds upon which such increase is considered necessary is to be made. unauthorised increase of salary, to any officer of the department, is on any account to be inserted in the departmental estimate; any recommendation in this respect should form the subject of a separate com- munication.

17. Under each departmental heading, there will be a sub-division entitled "Personal Emoluments," and one entitled “Other Charges."

18. All items whatsoever of personal emolument to public officers will appear under the sub-division Personal Emoluments," which will, therefore, include (besides salaries) personal allowances, enter- tainment allowances, house allowances, allowances in lieu of quarters, clothing allowances paid in money, fees, and per-centages or commissions.

In all cases each allowance must be described in a separate line, and not included with the salary, but the whole of the personal emoluments of each officer should be placed together. Pensionable officer should be dis- tinguished by a star or other indication.

19. Where salaries are increased by regular incre- ments, the minimum and maximum salaries, with the increment, should be stated within brackets, the amount payable within the year being inserted in the "

estimate" column.

20. Temporary offices, and offices filled by persons serving on temporary agreements, or otherwise in- eligible for the ordinary superannuation allowance, should be distinguished as such. (It must not, how- ever, be inferred, from the absence of any such distinction, that any particular officer has pension rights.)

21. Cases where an officer holds more than one appointment, or receives emoluments under other heads, or from other public sources, should be in- dicated by cross references or explanatory footnotes.

This rule is intended to apply to all extra remune- ration, and to any pension or compensation allowance, in respect of public service, that an officer may receive, its object being to bring into one view the whole of his official emoluments from whatever source. The fact of an officer being provided with an official residence at the public expense should also be recorded.

Allowances

22. Allowances made in reimbursement of public expenses, such as horse, forage, hammock or chair in reim- allowances, travelling allowances, and allowances for

bursement office expenses, or for a clerk or private secretary,

of expenses. will be placed, not under Personal Emoluments," but under " Other Charges."

**

"Other

23. The sub-divison " Other Charges will also include all services which can be properly apportioned charges."

to the particular department, except such cases of special expenditure as those referred to in Rule 30 (such, for instance, as the purchase of a steam launch for the Post Office), for which a temporary head should be inserted immediately following that Special

of the department concerned; the object being to expenditure. avoid the appearance of very large variations in the normal expenditure of a department which would result from including such extraordinary services. (A note should, however, be inserted in the abstract of the estimated expenditure, showing the total expendi- ture, ordinary and extraordinary, of the department.)

24. Every head of expenditure should include, as Estimates far as possible, all the items relating to the particular to be com department, so as to show, clearly, the total estimated prehensive: cost of the department in question during the year. Where, however, services, such as Stationery," are

top small to be allocated to each particular department, there will be separate sub-heads for them under the head "Miscellaneous."

25. No items of receipt or expenditure should be included under the head of "Miscellaneous

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Miscel-

" which laneous."

can appropriately be placed under any other head, and, if necessary, new sub-heads should be opened for any such items.

26. General heads of expenditure, such as "Trans- "Trans- port," should include only such payments as cannot port." properly be appropriated to particular departments.

Rent in the "Rent.

27. No head should be allotted to estimate of expenditure, as all payments for offices, houses, or allowances for quarters, should be pro- vided for in the votes for the particular departments concerned.

any seen ex-

"Unfore-

28. In no circumstances whatever should provision be made for "Unforeseen Expenditure; nor should provision be made for expenditure on penditure." account of secret service, or for payments of a "Secret confidential nature, the particulars of which cannot Service." be divulged. Any charges of this nature that may arise will be specially reported by the Governor to the Secretary of State, and will be supported in the accounts by the Governor's certificate of pay- ment, and declaration to the effect that he has satisfied himself that the money has been properly expended.