CO885-5 — Page 476

"PUBLIC RECORD OFFICE

गय

C.O.

Reference :-

885/

5 PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE

BE REPRODUCED PHOTOGRAPHIC-

COPYRIGHT PHOTOGRAPH-NOT TO

"Incidental

expenses. "Contin- gencies."

New heads and sub:

heads.

Estimates for public works.

Public

works extra- ordinary.

Estimate of expenditure not to exceed estimated revenue.

Excess of expendi- ture over

revenue.

Public

works met by special

loans.

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29. Any sub-head for "Incidental Expenses" or 'Contingencies" should be strictly confined to petty and casual charges too insignificant to be provided for separately.

30. New heads or sub-heads should be opened for items of receipt or expenditure not properly falling within any already specified. It will, as a rule, be more convenient to open a new sub-head, under the most nearly appropriate head of receipts or expen- diture, than to multiply the number of separate heads; but, in cases of special receipt or expenditure of any considerable amount, and not likely to recur, a new head should be opened (see Rule 23).

31. There will be two heads for public works in addition to that for the establishment of the Public Works Department, which should include, not only works and buildings, but also roads, streets, bridges, and all works to be paid for out of current re- venue, accumulåted balances, or loans appearing on the revenue side, as described in Rule 10. All annually recurrent services will be placed under one of these heads, and the approved estimate of each item for the preceding year inserted in a parallel column. Other works will appear under the other head, which should include all non-recurrent works to be paid for out of current revenue, accumulated balances, or loans accounted for as above. The three heads of expenditure administered by the Public Works Department (viz.. “Public Works Department," "Public Works Annually Recurrent," and "Public Works Extraordinary") should be placed consecutively in the Estimates and Abstract, and a note should be inserted in the Abstract stating the total expenditure under the three heads.

32. There will, of course, be no necessity for a column, showing the approved estimate for the prece- ding year, in the case of works not annually recurrent; but, in cases of works extending 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 up to the last com- pleted half year, and the total amount likely to have been expended on the work up to the beginning of the year of estimate.

33. In the Abstract of Estimated Expenditure, the head for works not annually recurrent will be kept distinct from the total expenditure on other services, which should not, as a rule, exceed the total estimate of revenue, exclusive of land sales.

34. Should the total estimate of expenditure for the year exceed the total estimate of revenue, a footnote should explain in what manner the excess will be met, and, in the Appropriation Ordinance, the expenditure for the year should be made a charge on the revenue of the year, "and other funds of the Colony."

35. Where the cost of any public works is to be met by a loan, the anticipated expenditure on such works will not appear in the body of the estimates; but a full statement of such expenditure, con- taining the particulars mentioned in Rule 32,

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and including information as to any staff specially engaged, should be appended to the General Estimates; and, unless the Ordinance raising the loan authorises the execution of the particular work in question, the amount to be expended each year will have to be included in the Animal Appro- priation Ordinance.

36. In Colonies Where there are government Revenue- railways, telegraphis, or other large revenue-yielding yielding undertakings, there will, of course, be separate heads departments. in the annual Estimates for such departments; and, if the first cost of construction has been defrayed by a loan, the annual charges for interest and sinking fund should, if it can conveniently be done, be divided so

as to show the proportionate charge in respect of each department concerned.

37. The Estimates of Revenue and Expenditure Form of should, generally, contain four columns, (two for estimates. details, and two for totals) for the purpose of showing, against each item of Revenue or Expenditure, the amount estimated for the year, and the amount inserted in the approved Estimates of the preceding year; but, where the expenditure of a department is provided partly by annual votes and partly by a civil list or special law, such special provision will appear in a fifth column, the total of which should be added at the end of each head, so as to show the total expenditure under the head, whether voted annually or not. (The law authorising such special expenditure should be quoted in each case.)

38. The Abstracts of both revenue and expendi- Abstracts of ture will contain all the heads in the Estimates, and estimates. will have three columns, one for the actual revenue

or expenditure of the last completed year, one for the estimated revenue or expenditure of the current year, and one for the estimated revenue or expenditure of the ensuing year. Sums on a Civil List, or other sums appropriated by special law, will be included in these columns; but, in such cases, a fourth column will be added, in the Abstract of Expenditure, showing, under each head, the sums requiring to be voted for the service of the ensuing year. This fourth column, in such cases, or the third column in other cases, will coincide with the Schedule of the Appropriation Ordinance.

39. The Estimates of Expenditure will thus show, Estimates of under each head, every item which is expected to expenditure. come in course of payment during the ensuing year, including not only those which are submitted to the Legislature for discussion and appropriation, but also those which are reserved by a Civil List, or are already appropriated by special law, which are included in the Estimates only for information.

40. The Appropriation Ordinance, on the other Appropria- hand, will include only the sums which require to be tion and voted by the Legislature for the service of the year, supplement- and will appropriate these sums under each head of ary appro-

priation expenditure. In cases of expenditure in excess of

ordinances. these sums, only the net excess on each head will require additional appropriation, but a statement, showing the excesses and savings on each sub-head of the estimates, should be laid before the Legislature

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