TNAG-0236-FCO40-272-Changes-in-delegation-of-responsibility-for-matters-of-finan-1970 — Page 12

(2) The procedure for the sanctioning of additional provision is as follows:-

(a) Where the total required under any individual sub-head does not exceed a sum fixed by the Secretary of State and where it is not of such a nature as to raise some question of principle or involve a breach of some regulation, the Governor may sanction additional provision on his own responsibility pending covering approval by the Legislature.

(b) In other cases the Governor shall obtain the prior approval of the Legislature and the Secretary of State unless it is essential in the public interest that such additional provision should be authorised at once; in the latter case the Governor may sanction the necessary disbursements on his own responsibility and obtain covering approval at the earliest opportunity.

(c) Schedules of additional Provision shall be prepared at quarterly or shorter intervals. These schedules shall contain all items of additional provision relating to the period irrespective of whether they were dealt with under (a) or (b) above. The Governor shall submit the schedules for the approval of the Legislature, and shall then submit them, together with the Legislature's resolutions thereon, for the approval of the Secretary of State. A supplementary schedule shall be similarly prepared and sub- mitted after the close of the accounts of the year to cover any excesses which were not included in the previous schedules.

224. If the supplementary expenditure causes an excess on a head, such excess should ultimately be covered by a Supplementary Appro- priation Law.

225. The Estimates form the basis of the accounts of the year to which they relate, and the classification and sub-division of the accounts of revenue and expenditure must accord with the detail of the Estimates.

226. The authority for expenditure conveyed by an Appropriation Law lapses at the end of the financial year to which it relates, and if further expenditure is necessary for the completion of any service it must be provided for in the Estimates, or in a Schedule of additional provision, of the year in which the sum will actually be expended. The authority conveyed by warrant and requisitions similarly lapses on the last day of the financial year in which they are issued and no payments may be made after that date, except under the authority of Warrants or Requisitions issued for the service of the ensuing financial year.

227. The date of receipt or payment governs the date of the record of the transaction in the accounts. Payments shall not be made before they are due for the purpose of utilising an anticipated saving on a sub-head, nor may the unexpended portion of any sub-head be drawn from the Treasury for the purpose of setting it in reserve to meet

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