CO885-5 — Page 488

PUBLIC RECORD OFFICE

Reference :-

PILICO. 885

5 PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE

BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

Quarterly

boards of

Aurvey.

Annual account.

Detailed statements of revenue and expendi- ture.

Statement of assets and liabilities.

Assets.

Liabilities.

32

(c.) An Abstract Account of Cash Receipts and Payments showing, under the several heads, the totals of the receipts and payments in the month, and in the then expired period of the year; together with the balances at the commence- ment and close of the periods (Form V.).

*

161. At the expiration of cach quarter, there should be attached to the Treasurer's accounts, copies of the reports of the Boards of Survey on the various Treasury Chests, including, those at out- stations as well as at head-quarters (Rule 135).

162. At the expiration of each year, and not later than the 1st July following, the Treasurer will furnish an Annual Abstract Account of the receipts and payments in the year, which will include the whole of the local receipts and expenditure as well as the Crown Agents transactions during the year, and will also include the full opening and closing balances. This account will be so arranged as to show the differences, under heads, between the estimated and the actual receipts and payments (Form W.).

163. The Annual Abstract Account will be ac- companied by detailed statements of Revenue and Expenditure, arranged according to subheads, and showing the amounts actually received or expended during the year, as compared with the estimates, together with explanations of the differences (Forms WI and W').

164. With the annual account, there will also be furnished a statement of Assets and Liabilities of the Colony, as they appear on the 31st March (Form X.), together with the following detailed statements, viz. :—

(a.) Summary of Advances and Repayments of

Advances within the year (Form X').

(b.) Summary of Deposits received and repaid

within the year (Form X').

(c.) Statement of Investments, showing the amount of stock held on the 31st March, together with the actual cost of the same (Form X').

165. In the statement of Assets and Liabilities, the Assets will include all money available, whether cash in hand or deposited in the bank; the total of the investments of the Colony, other than appropriated sinking funds; arrears of assessed revenue, and any sum which may have been advanced out of Colonial funds, and still remains due from any Government, or from any agent or other individual. The invest- ments should be stated at their actual cost, and the arrears of Revenue returned in gross. If any por- tion of such arrears be considered irrecoverable, the fact should be stated in a foot-note. The value of stores on hand should not appear as an asset, but, if required, should be shown in a separate statement. The value of bullion paid for and lying at the mint for manufacture into a special coinage but not actually coined and in transit to a colony should be treated as an Asset, but the value of the bullion so lying at the mint may be shown in a footnote.

The Liabilities will include all claims upon the Colony in respect of loans or deposits, or any

33

other debt to be paid out of current funds; but not the amount of any funded debt, or loans borrowed for fixed periods, and not immediately repayable. The outstanding amount of such funded debt or loans, together with the amount (if any) of accumu- lated sinking funds, will be shown in a separate statement (Form X'.).

166. The Treasurer will carefully check and sign Accounts, &c. all the above statements.

to be signed.

167. The Treasurer, as soon as he has completed Accounts, the accounts of each month for audit, will furnish to &c. to be the Colonial Secretary, a Balance Sheet, made up in gazette. published from his Ledger, a comparative Return of Revenue and Expenditure (in Form P.), and a Statement of Assets and Liabilities on General Revenue Account. These returns will be printed and published in the Official Gazette, with the least possible delay.

XII-SUPPLIES AND STORES.

168. All supplies procured in the Colony are to be Supplies contracted for, after public tender, either annually, procured in or at such other periods as may be directed.

colony.

169. Tenders for all supplies, whether casual or for Tenders for fixed periods, are to be invited by advertisement in supplies. the Government Gazette. Tenders for Government Works will be similarly advertised for.

170. All supplies required, which may not have Supplies not been tendered for, will be procured, as far as practi- tendered for. cable, from the Government Contractors, provided

the prices charged do not exceed those for which the

same article could be obtained elsewhere.

171. All requisitions for Stores to be procured Requisitions from without the Colony are to be made through the for stores. Colonial Secretary, to whom the Treasurer will forward the Requisitions (on Form E.), submitted by the Department or Board concerned, after they have been duly approved. Requisitions may be made direct to the Crown Agents by the Colonial Secretary, if the expenditure has been duly sanctioned by law or ordinance, or by previous instructions from the Secretary of State. In such cases, each requisition should bear a reference to the authority for the expenditure. In the event of there being no such authority, the requisition must be transmitted to the Secretary of State, in the first instance, in duplicate, and not to the Crown Agents; and must be accompanied with all necessary ex- planations. The list, describing the specific articles required, will be attested by the Governor.

to merchants.

172. Orders are in no case to be made directly, or Requisitions through local merchants, upon firms in England, not to be although the names of the firms whose goods have made direct given most satisfaction may be mentioned in the body of the requisition, in order that, if the Secretary of State should so decide, they may be asked to tender, through the Crown Agents, for a further supply of the same articles.

22080

E