a sub-head, nor may the unexpended portion of any
subhead 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 must, as far as possible,
be met within the year, and must not be deferred for
the purpose of avoiding an excess on the amount provided
 in the Estimates.

289. Where any officer, department, or board
administers on behalf of the Government any commercial
 or industrial enterprise, or any service involving
 receipts and payments, the whole of such receipts
and payments shall, excepting where otherwise authorised
 by the Governor with the approval of the Secrelary
 of State, be accounted for to the Treasurer, and
Included in his monthly and annual accounts; and
the estimates of the department will be prepared
iccordingly.

290. When a personal advance in anticipation of
salary is allowed, it will be debited as an advance to
the recipient and not to the vote for his salary. Any
ddvance made to an officer is to be notified to the
head of his department, who will take care that proper
Arrangements are made for repayment and that no
salary is subsequently paid unless such arrangements
have been made and are comvlied with.

201. The purchase and sale of securities will be
Neluded in the accounts ‘‘ below the line,” that is
‘0 say, following after and distinct from the entries
‘lating to revenue and to expenditure charged
'gainst revenue. Amounts realised by the sale of
‘ecurities will be brought to account under Invest-Ments
 Realised, and no record of any profit or loss in
‘elation to the purchase price will be made except
nthe case of a sale of investments on asccount of