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 Appropriation 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 pro- vided 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 impending payments, or to be carried to a deposit or suspense account. On the other hand, expenditure properly chargeable to the account of a given year shall, as far as possible, be met within the year, and shall not be deferred for the purpose of avoiding an excess on the amount provided in the Estimates. Similarly, outstanding items of revenue shall not be carried to a revenue sub-head as a charge against an advance or suspense account pending the collection of the amount. On the other hand revenue collected in any one year shall not be placed on deposit or held in suspense with the object of transferring it to revenue in the following
year.
228. Where any commercial or industrial enterprise is administered on behalf of Government and separate provision has not been made by law with regard to its financial control and administration, the whole of the receipts and payments of the undertaking shall be accounted for to the Accountant General and included in his monthly and annual accounts. Normally the receipts and payments shall be accounted for under sub-heads of revenue and expenditure, but in special cases they may, with the approval of the Legislature and the Secretary of State, be accounted for through a suspense account.
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