202 THE DOMINION ADMINISTRATION. 
Consoli- 
dated 
Fund. 
Accounts. 
supplied, no payment is to be authorized until the person in 
charge of such work or materials has certified to the Anditor- 
General that the work has been performed or the materials 
supplied®. 
In every case the moneys can be paid only out of the 
sum appropriated by Parliament for the specific purpose 
mentioned. 
All the moneys and revenue over which the Parliament 
of Canada has power of appropriation form the Consolidated 
Fund ; and it has been provided by statute that such moneys 
are to be appropriated in the following order:—(1) expenses of 
collection, (2) the interest on the public debt, (3) the salary 
of the Governor-General, (4) moneys borrowed in connexion 
with the Pacific Railway, (5) moneys borrowed in connexion 
with the Hudson Bay Co. and Rupert's Land, (6) moneys 
borrowed for Public Works, (7) salaries of the judges. 
Each department of state is required to prepare an 
account of the moneys appropriated for the expenses of the 
department and of the moneys actually expended. After 
such account is audited by the Deputy Head or other person 
charged with the expenditure, it is transmitted to the Auditor- 
General, who again audits the account before it is laid before 
Parliament? 
In addition to the above accounts, the Minister of Finance 
prepares an account of all sums expended out of the Consoli- 
dated Fund for the financial year which ends on the 30th June: 
such account with the report of the Auditor-General thereon 
is laid before Parliament? 
7. DEPARTMENT oF PusLic WORKS. 
This department was constituted by the 81 Vic. c. 52. In 
1879 some of its functions were transferred to the newly- 
created Department of the Interior. It is now regulated 
by the Public Works Act*. 
1 R.8.C., s. 38, 2 Ib. e. 29. 3 Ib. 4 Th. e. 36.