A (2) S
(c) Appropriation Ordinance in respect of expenditure from Waterworks Renewals and Improvements Fund.
According to advice received from the Colonial Office, the formal statutory authority of an Appropriation Ordinance is required for expenditure from funds of this nature. The total net expenditure for the year from this fund, viz. $80,331.25, was included in a Bill which was read a first time at a meeting of the Legislature on the 25th of July, 1940, referred to in paragraph 37 of this report.
45. A statement of expenditure from the Waterworks Renewals and Improvements Fund is attached as Enclosure 14.
E. AUTHORITIES FOR EXPENDITURE, 1938.
46. The following authorities for expenditure incurred during the previous financial year, which were outstanding at the date of the 1938 Audit Annual Report, have since been obtained:—
(a) Recurrent Expenditure.
Paragraph 41 (e). Schedule of additional provision.
Supplementary ($1,261,126).
Approved by the Secretary of State vide despatch No. 184 of 25th May, 1939.
Paragraph 42 (b). Supplementary Appropriation Ordinance (No. 15 of 1939).
Notice of non-disallowance was published by means of Government Notice No. 581 in Official Gazette dated 21st July, 1939.
(b) Loan Expenditure—34% Dollar Loan 1934.
Paragraph 45 (b). Second Revision of Schedule.
Sanctioned by the Secretary of State vide despatch No. 239 of 6th July, 1939.
(c) Expenditure on works chargeable to New Loan.
Paragraph 50. Excesses of expenditure on items (d), (f), and (h) in Schedule.
Approved by Legislature on 22nd June, 1939.
Sanctioned by the Secretary of State vide despatch No. 501 of 29th December, 1939.
F. COLLECTION OF REVENUE.
47. Subject to any observations made in this report, the systems employed for the collection of revenue proved satisfactory and moneys becoming due to Government were promptly and efficiently collected. The Accountant-General assumed responsibility for the collection of Market Rents Revenue Head 7 as from the commencement of the year. These were formerly collected by the Sanitary Department.
48. Receipt Forms.
Reference was made in paragraphs 25 and 26 of the 1938 Audit Report to the excessive number of different types of receipt forms in use in the Colony. A careful investigation into the question of the use of non-statutory forms resulted in a decision to discard over one hundred different types and to introduce a standard form of Miscellaneous Receipt. Existing stocks of the condemned forms will, however, continue to be used until exhausted. As each department possessed its own specially printed forms and further special types of receipts were sometimes used for each section of a department—e.g., in the Education Department, each school used its
A (2) S
(c) Appropriation Ordinance in respect of expenditure from Waterworks
Renewals and Improvements Fund.
According to advice received from the Colonial Office the formal statutory authority of an Appropriation Ordinance is required for expenditure from funds of this nature. The total net expenditure for the year from this fund, viz. $80,331.25, was included in a Bill which was read a first time at a meeting of the Legislature on the 25th of July, 1940, referred to in paragraph 37 of this report..
45. A statement of expenditure from the Waterworks Renewals and Improve- ments Fund is attached as Enclosure 14.
E.
AUTHORITIES FOR EXPENDITURE, 1938.
46. The following authorities for expenditure incurred during the previous financial year, which were outstanding at the date of the 1938 Audit Annual Report, have since been obtained :—
(a) Recurrent Expenditure.
Paragraph 41 (e). Schedule of additional provision.
Supplementary ($1,261,126).
Approved by the Secretary of State vide despatch No. 184 of 25th May, 1939.
Paragraph 42 (b). Supplementary Appropriation Ordinance (No. 15
of 1939).
Notice of non-disallowance was published by means of Government Notice No. 581 in Official Gazette dated 21st July, 1939.
(b) Loan Expenditure-34% Dollar Loan 1934.
Paragraph 45 (b). Second Revision of Schedule.
Sanctioned by the Secretary of State vide despatch No. 239 of 6th July, 1939.
(c) Expenditure on works chargeable to New Loan.
Paragraph 50. Excesses of expenditure on items (d), (f) and (h) in
Schedule.
Approved by Legislature on 22nd June, 1939.
Sanctioned by the Secretary of State vide despatch No. 501 of 29th December, 1939.
F. COLLECTION OF REVENUE.
47. Subject to any observations made in this report, the systems employed for the collection of revenue proved satisfactory and moneys becoming due to Govern- ment were promptly and efficiently collected. The Accountant-General assumed responsibility for the collection of Market Rents Revenue Head 7 as from the commencement of the year. These were formerly collected by the Sanitary Depart-
ment.
48. Receipt Forms,
Reference was made in paragraphs 25 and 26 of the 1938 Audit Report to the excessive number of different types of receipt forms in use in the Colony. A careful investigation into the question of the use of non-statutory forms resulted in a decision to discard over one hundred different types and to introduce a standard form of Miscellaneous Receipt. Existing stocks of the condemned forms will however con- tinue to be used until exhausted. As each department possessed its own specially printed forms and further special types of receipts were sometimes used for each section of a department-e.g. In the Education Department each school used its
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