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by them, and for the accuracy of the accounts rendered by them or under their authority. No officer will be relieved from any portion of his responsibility should he depute to his subordinates the per- formance of duties which he should have performed himself.
The responsibility of the Director of Audit for checking and reporting any shortcomings in connection with the public accounts or finances does not absolve any officer from his responsibility for complying, or securing compliance, with instructions within the scope of his own authority.
180. The Director of Audit or any officer deputed by him is at all times entitled to have access to all books, records, or returns relating to accounts, and all accounting officers shall give him every facility for inspecting such documents. He shall also have authority to carry out surveys of cash, stamps and stores.
181. It is the duty of all accounting officers to reply promptly to any enquiries addressed to them by the Director of Audit, giving fully the particulars or information desired.
B. The Estimates
182. (1) The Governor shall give such directions to his officers as shall ensure that the Annual Estimates of the revenue and expenditure of the Colony shall be submitted by the Government to the Legislature so as to allow reasonable time for their consideration and approval before the beginning of the year to which the Estimates relate.
(2) The Governor shall transmit as early as may be to the Secretary of State, with such explanation and information as the circumstances may require :-
(a) the Estimates presented to the Legislature, and
(b) the Estimates as finally approved by the Legislature.
183. The Estimates shall show against each item of revenue or expenditure the amount estimated for the coming year and the amount of the approved Estimate of the current year. Where the expenditure of a department is provided partly by annual votes and partly by a civil list or other special law, the amount provided by law shall appear in an inner column, the total of which shall be added to that of the items not so provided. The Estimates will thus show under cach head every item which is expected to come in course of payment during the year of estimate, including not only those which are submitted to the Legislature for discussion and appropriation but also those which, being already provided, are included in the Estimates for information only. The law authorising the provided expenditure shall be named in each case.
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207. Whenever a public officer, not being a regular collector of revenue, comes into receipt of public money, he shall pay it to the Accountant General or to a sub-accountant without delay, obtaining a receipt for the amount so paid in.
208. In all cases the gross amounts received shall be paid into, or accounted for to, the Treasury. All charges upon the revenue received will require authority, and should appear as expenditure, supported by proper vouchers.
209. Between the time of receipt and the time of payment into the bank or Treasury, or to a sub-accountant, no public money shall be made use of in any way whatsoever; nor shall any officer advance or lend any sum for which he is answerable to the Government.
210. If at any time the public revenue sustains a loss by reason of the neglect or fault of any officer, he will be liable to be surcharged with the amount.
211. The Accountant General shall report to the Government any failure on the part of an accounting officer to receive and duly account for any sums receivable by him. He shall also report any case in which he may have reason to think that the revenue is falling unduly into arrear. The Director of Audit shall similarly report in like circumstances. Heads of departments shall also report in like circumstances to the Accountant General, forwarding a copy of the report to the Director of Audit.
212. All officers charged with the supervision of the collection of revenue or other moneys due to the Government, shall furnish to the Accountant General for transmission to the Director of Audit periodical returns showing the state of the arrears in the collection of such sums. In the event of there being no such arrears a nil return shall be furnished.
D. Payments
213. (1) All disbursements of public money in the Colony shall be made under authority from the Governor by the Accountant General, or by the senior accounting officer of a self accounting department, either personally or by officers acting on their instructions.
(2) Disbursements in England shall be made by the Crown Agents. (3) Any officer making, allowing or directing any disbursement without proper authority will be held personally responsible for the. amount, and any officer whose duties require him to render accounts will similarly be held responsible for any inaccuracies in those accounts.
214. (1) The authority requisite for expenditure out of public funds is a vote or enactment of the Legislature and the sanction of the Secretary of State.
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(2) The authority to incur expenditure is vested in the Governor, and the Accountant General shall not make any payments nor accept any charge in his accounts (notwithstanding that the services to which they relate may be duly provided for in the Estimates or Appropriation Law), unless authorised to do so by General Warrant, Requisition or Special Warrant, signed by the Governor or by the Colonial Secretary or Financial Secretary signing" by Command ".
(3) The Director of Audit shall be furnished with signed or certified copies of the documents referred to in sub-paragraph (2) of this regulation.
(4) The General Warrant will cover services for which provision is made in the Estimates, but over which the Government does not desire to reserve special control.
(5) A Requisition is used for expenditure on a service for which provision is made in the Estimates but which has been excluded from the General Warrant.
(6) A Special Warrant is required for:
(i) all payments on account of services for which provision is not made in the Estimates, even though provided by law;
(ii) all payments in excess of the amounts provided in the Estimates;
(iii) additions to the rates of personal emoluments or to the number of posts authorised in the Estimates, even though the expenditure on the sub-head is not thereby increased.
215. The authority of the Governor is required for expenditure from Renewals and similar funds. The Accountant General shall not make any payments nor accept any charge in his accounts in respect of such funds unless authorised to do so by the Governor, or the Colonial Secretary or the Financial Secretary signing" by Command ". An estimate of the expenditure from each fund during the year shall be included as an appendix to the Annual Estimates of the Colony for the information of the Legislative Council.
216. In any exceptional case where it is manifestly for the benefit of the public service that expenditure should be immediately incurred, and time does not permit of authority being obtained in the usual way, an officer may, on his own responsibility, incur the expenditure; but he will at once take the necessary steps to apply for covering authority explaining the reasons which induced him to depart from the ordinary course. In every such case he will be held personally liable if any of the expenditure proves to be unnecessary or extravagant and it may then be surcharged against him.
217. All payment entries in the accounts shall be vouched for on the prescribed form.
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