CO885-5 — Page 479

PUBLIC RECORD OFFICE

Reference :-

C.O. 885/

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

Arrears of

irevenue.

Quarterly returns of brrears of

fovenue.

Authority

or writing

ff arrears of revenue.

ayments- 7 whom ade.

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to file the claims of the Government, so as to enable it to participate in the dividends from the estate; or by his neglecting or omitting to adopt every proper and legal measure to obtain the public money he is appointed to receive; in short, whenever it can be proved that the loss has arisen from the neglect, carelessness, want of proper precaution or wilful fault of such officer, he will be surcharged with the amount, and his conduct reported to the Governor.

68. The Treasurer will report immediately to the Colonial Secretary whenever any sum appears not to have been duly received by an accounting officer, or accounted for by him. He will also report any case in which he may have reason to think that the revenue is falling unduly into arrears. The Auditor will similarly report in like circumstances.

69. All officers charged with the supervision of the collection of revenue are to furnish the Auditor, at the end of each quarter, with a list of public debtors in arrear in respect of fees, taxes, or any other kind of revenue receivable by them. In the event of there being no such arrears a nil return shall be furnished.

70. In the case of irrecoverable arrears of revenue, the authority of the Secretary of State is required for any general cancellation of claims prior to a given date.

71. In cases of arrears, due by particular individuals, in which the necessity or justification for writing them off depends upon local circumstances, and when no question is involved either of large amount, of important or novel principle, or of the negligence of an accounting officer, the Colonial Secretary will, from time to time, furnish to the Auditor a list of cases in which it has been decided to write off such arrears, with the reason for so doing entered against each case. Unless the Auditor sees cause to challenge the decision in any case, this list will be accepted as a valid discharge for the accounting officer in respect of the non-collection of any amount specified thereon. If, on the other hand, the Auditor, after communica tion with the Colonial Secretary, is not satisfied as to the necessity for writing off any particular amount, and his maintained opinion is overruled by the Governor, the matter will be submitted for the decision of the Secretary of State.

V. EXPENDITURE OF PUBLIC MONEY. (a.) GENERAL.

72. All disbursements of public money in the Colony are to be made by the Treasurer, under authority from the Governor, either personally or by officers acting, by his instructions, as his sub-accoun- tants. The Treasurer, and all accounting officers, will be held personally and pecuniarily responsible for inaccuracies in the rendering of accounts, and for any payments made, except as prescribed by these Instructions. Disbursements in England are made by the Crown Agents, whose accounts will be incorporated by the Treasurer in his periodical

accounts, as soon as received.

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73. Where a bank account is kept, all payments Payments amounting to 27. and upwards will be made by by cheque, cheques signed by the Treasurer, and countersigned by such other officer of his Department as may be appointed by the Governor to do so. The Governor will, if he sees fit, appoint a lower limit. The counterfoils of all cheques will be preserved, for roference, with the other vouchers.

74. Any officer allowing or directing any pay. Unau- ment, without proper authority, will himself be held thorised personally responsible for any amount improperly payments. uisbursed. No money is to be issued as an advance,

or as an imprest, without authority.

(b.) THE PROPER AUTHORITY FOR EXPENDITURE.

75. The complete authority requisite for expendi- Authority ture out of public funds consists, in all cases, of a for ex- vote or enactment of the legislature, and the sanction penditure. of the Secretary of State. The authority thus conveyed is addressed solely to the Governor, and the Treasurer is strictly prohibited from making any payments, or accepting any charge on his accounts, (notwithstanding that the services to which they relate may be duly provided for in the Estimates or Appropriation Ordinance), unless authorised so to

do:-

(1.) By General Warrant, under the hand of the Governor, or the Colonial Secretary signing "by command" (Form B.).

}

(ii) By Special Warrant (Form C.), or Imprest

Warrant (Form D.).

(iii) By Requisition, approved by the Governór

(Form E.).

Approval by the Secretary of State, for expendi- ture to be incurred by the Crown Agents in England,

is equivalent to the Warrant of the Governor.

(i.) The General Warrant.

76. Before the termination of each year, a com- General plete schedule shall be prepared by the Treasurer of Warrant.

all public services, as provided for in the Estimates for the following year. To this schedule shall be attached the Warrant (in Form B.) of the Governor, authorising the payment by the Treasurer monthly, or at such periods as may be necessary during the year, of the salaries, allowances, fees, contingencies, pensions, educational grants, ecclesiastical grants, and the other minor services of a uniform character tnerein enumerated. This General Warrant shall be prepared in triplicate, and copies shall be filed in the Office of the Colonial Secretary, and the Treasury, one copy being furnished to the Audit Office with the account for the first month of the year.

General

77. Vouchers (on Form F. "Personal Emoluments," Expenditure and Form G. "Other Charges "), for all salaries, authorised allowances, and other services provided for in the under General Warrant, are to be sent in, duly certified by Warrant the heads of departments, to the Treasurer, or, in the out stations, to the nearest sub-accountant, three clear days, at least, before the last day of public business in each month. Any vouchers sent in after