CO885-5 — Page 483

PUBLIC RECORD OFFICE

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Reference :-

C.O. 885/5

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PUBLIC RECORD OFFICE, LONDON

Definition of "subhead."

Additional subheads.

Excesses on subheads.

Warrants

and requisi- tions to lapse.

Unexpended votes to Lapse.

Date of charge.

Accounts of Government institutions.

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for the service of the year. Whenever the Treasurer makes any charge against a Vote, by transfer from the Crown Agents' or other Account, he will imme- diately notify the head of the department responsible for the Vote (on Form S.), and the head of the department will post his Vote Account accordingly (see Rule 157).

The

107. For the purposes of accounting, each head of the Estimates will be divided into such subheads as may be decided in the case of each Colony. usual practice will be that each item should be treated as a separate subhead; but in some Colonies several items will continue to be grouped in convenient sub- heads, and the total Personal Emoluments of each separate Department to form one subhead.

108. If charges are made against a head, which, although apparently properly chargeable to that head, do not come within the distinct definitions or limi- tations of any of the subheads, they should be brought, by the Treasurer, under the notice of the head of the department concerned and of the Colonial Secretary, with a view to the insertion of an addi- tional subhead into the Account, and to proper pro- vision being made by Supplementary Appropriation Ordinance.

109. The authority of the Secretary of State will be required for defraying any excess of expenditure beyond the amount provided, under any subhead, out of savings on another subhead; and, if the total provision for the head is exceeded, supplementary legislative authority will also be required.

110. The authority conveyed by Warrants, whether General " or "Special" or by Requisi- tions, ceases, absolutely, on the last day of the financial year to which they relate; and no payments may be made after that date, except under the authority of the Warrants or Requisitions issued for the service of the ensuing financial year.

111. Every Vote for any specific item which is appropriated to the public service for any year, but which shall not have been expended during such year, lapses at the close of the year, and no further Warrant can be issued in respect of it. Such amount, if any, as may still be necessary for the service concerned, must be re-voted in the Estimates, or Supplementary Estimates, of the year in which the sum is to be expended. The date of payment governs the date of the record of the charge in the accounts. Under no circumstances will payments be made be- fore they are due, for the purpose of utilising an anticipated saving on a Vote, nor will the unexpended portion of any Vote be drawn from the Treasury, for the purpose of paying it into the Savings Bank, or otherwise setting it in reserve to meet impending payments, or be carried to a Deposit or Suspense Account. On the other hand, expenditure in a given year properly chargeable to the account of that year must not in any case be brought to account in a later year for the purpose of avoiding an excess on the amount duly provided on the Estimates or by Supplementary Votes.

112. In any case in which any Officer, Depart- ment or Board administers, on behalf of the Govern- ment, any commercial or industrial enterprise, or any service involving receipts and payments, the whole of such receipts and payments shall be brought to

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account by the Treasurer, and their total amount (and not merely the balance on one side or the other) exhibited in his monthly and annual accounts; and the estimates of the department will be prepared accordingly. Provided, however, that in the case of a Government workshop or similar Insti- tution doing jobs for the public, special rules may be made in relaxation of this regulation, conditional upon complete monthly accounts being rendered, and the whole cost of any permanent staff employed in such institution, and of any charges that may be necessary for its maintenance or augmentation, being, in all cases, voted on the Estimates, and specifically and fully brought to account under the subheads therein provided.

113. If it is necessary for any Officer, Department Imprests. or Board to have money at disposal, for disbursement

in the administration of any such service as those referred to in the last preceding regulation, or for any other purpose for which vouchers cannot be presented direct to the Treasurer for payment, there will be allowed an imprest of such amount as the Governor may approve, and an Imprest Warrant (in Form D.), will be issued to the Treasurer.

114. The Treasurer will be held responsible that Authority

no imprest is made to any person, or to any account, for imprests.

except as provided in Rule 127, without a Warrant, and for seeing that all imprests are duly accounted for in accordance with the terms of the Warrant covering them.

in the

115. Imprests to Sub-accountants are not to be Imprests not treated by the Treasurer as "advances," nor charged to be charged in his accounts as expenditure. Only the actual pay- arconnts. ments made by sub-accountants, out of the imprests issued to them, will be so charged. Cash payments made by the Treasurer for imprests will be entered

The

in a special column in his casli-book and not totalled with the rest of his payments in balancing it. imprests to and the amounts of the authorised pay- ments accounted for by the sub-accountants will be posted to the personal current accounts of the sub- accountants, which will be kept in a special Imprest Ledger (see Rule 156), and the outstanding balances of these personal accounts will be treated forming part of the total balance for which the Treasurer himself is primarily responsible, and included in that balance as shown at the foot of his monthly and Annual accounts. The items of which

as

this balance is composed will be separately shown on the back of the account in question as provided on Forms V. and W. The Treasurer's current account with the Crown Agents will be kept as a sub- accountant's account in the Imprest Ledger.

116. Imprests should, as far as practicable, be Imprests to accounted for before the close of the month in which be accounted they are drawn, thus avoiding unnecessary outstand- for in month ing balances in the hands of sub-accountants. Sub- drawn.

in which Accountants will be held personally responsible for

all imprests issued to them,

117. Payments by sub-accountants out of imprests Payments to them are to be charged against the Votes of the out of year in which the payments are made, irrespective of imprests. the date on which the sub-accountant received his imprest.

Advances on

118. Personal advances in anticipation of salary account of will, in all cases, be debited to the recipient, and not salary.