. PUBLIC RECORD OFFICE
C.O.
Reference :-
8855 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
Number of
heads in estimates.
Information to be fur- nished with ⚫estimates.
Authority for establish ments and salaries.
Authority for new works.
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and the Secretary of State, along with the supple- mentary Appropriation Ordinance.
41. The number and nature of the heads of appro- priation will, of course, vary according to the circum- stances of the Colony, but it will be understood that the number should be sufficient to include, separately, each department, sub-department, or service, the cost of which bears an important ratio to the total expen- diture of the Colony.
42. The Estimates, which should be of foolscap size, should be furnished with an alphabetical index, and should be accompanied by explanations respecting every expense of an unusual nature therein comprised and of the difference, under each sub-head, between the proposed expenditure or anticipated revenue, and the approved estimate for the preceding year, as shown in the parallel column. These explanations may be given, either opposite each item, in an interleaved copy of the Estimates, or in a separate schedule of differences, or by footnotes or terminal notes. The latter methods will usually be found most economical of space, but, where the differences are numerous, the first plan may be found more convenient. It may sometimes be inconvenient to refer to despatches in the printed Estimates, and, in such cases, the information may be furnished to the Secretary of State in manuscript.
43. 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.
44. Should, however, any special circumstances 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 same to the Secretary of State (see Rule 186).
45. The Secretary of State's authority is required for all rates and scales of personal remuneration, for pensions and gratuities, and for any special expenditure.
46. As a general rule, the Governor must not propose to the Legislature the execution of any new public work, or of extensive alterations and improve- ments in any existing building, &c., for which he has not obtained the previous sanction of the Secretary of State.
47. Whenever the Governor may apply to the Secretary of State for such authority, he must send, with his application, all the necessary plans, estimates, and specifications, according to which the projected work is to be executed; together with an account of the cost to be incurred under specific heads of expenditure, and an explanation of the grounds on which the work is recommended.
48. When the sanction of the Secretary of State has been given, the Governor will lay before the Legislature, on their meeting to take into considera-
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tion the General Estimates for the year next ensuing, the plans, estimates, and specifications of the pro- posed work, with any other information which he may consider necessary; and when the Legislature has voted the funds required for the work, the Governor may proceed with it, without waiting for further authority.
49. But, should the Governor be of opinion that Works the work is urgently required, and that serious urgently inconvenience might result from delaying it (after required. the sanction of the Secretary of State had been obtained) until the period when the Annual Estimates are brought forward, he will, previous to the issue of the Special Warrant sanctioning, ex- penditure on such work (see Rule 82), submit to the Legislature a Supplemental Vote for that purpose.
50. 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 the Secretary of State for a proposed work. In such cases the Governor will call for, and lay before the Legislature, the necessary plans, estimates, and specifications according to which the work is to be carried into execution, and report fully to the Secretary of State, by the earliest opportunity, the absolute necessity of the expenditure which he may have incurred without previous sanction.
on
year
51. When the Annual Estimates shall have been Expenditure passed by the Legislature, and the Appropriation Law in excess of confirmed by Her Majesty, the expenditure of the estimates, 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 foreseen, and which cannot be met out of savings under the proper sub-head of the Estimates, the proper course will be for the Governor to submit to the Legislature a Supplementary Estimate of the expenditure so required, and, if such further expen- uiture should cause an excess on the appropriation voted under any head of the Estimates, such excess should be ultimately covered by a supplementary Appropriation law.
52. The Estimates should be accompanied, also, by Appro-
ordinance.
a table of the pecuniary Assets and Liabilities of the priation Colony at the close of the last completed year of account, and one, partly estimated, of the assets and liabilities at the close of the current year of account. A separate statement, showing the out- standing amount of any funded debt or loans, . together with the amounts (if any) of accumulated sinking funds should also accompany the Estimates.
53. The Governor should, at the same time that he proposes to the Legislature the Estimate of the ensuing year's expenditure, submit to them the draft of any Ordinance which may be necessary to provide the ways and means by which the expen- diture is to be met.
IV. RECEIPTS OF PUBLIC MONEY.
54. All receipts must be vouched for on the Vouchers for proper form prescribed by the Customs, Excise, or receipts. other law, as the case may be. In the absence of
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