ale 
expenditure must accord with the detail of the 
Estimates. 
285. It is the duty of a head of a department tc 
watch the expenditure of his department with refer- 
ence to the amounts provided in the Estimates, and 
fo report at once to the Colonial Secretary whenever 
it may appear that the amounts provided will prove 
insufficient for the service of the year. Whenever the 
Treasurer makes any charge against a vote by transfer 
from the Crown Agents’ account or the account of 
another department, he will immediately notify the 
head of the department responsible for the vote, who 
will post his vote account accordingly. 
286. If ‘charges are made against a head which, 
although ‘apparently chargeable to that head, do not 
clearly come within the meaning of any of the sub- 
heads, they should be brought by the Treasurer under 
the notice of the head of the department concerned 
and of the Colonial Secretary, with a view to the 
insertion of an additional sub-head in the accounts. 
287. The authority for expenditure conveyed by ar 
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 Supplementary 
Estimates 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 pay- 
ments may be made after that date, except under the 
authority of warrants or requisitions issued for the 
service of the ensuing financial vear. . 
288. The date of payment governs the date of the 
record of the charge in the accounts. In no circum- 
stances may payments be made before they are: due 
for the purpose of utilising an anticipated saving on