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 pro- 
vided in the Estimates. 
289. Where any officer, department, or board 
administers on behalf of the Government any com- 
mercial or industrial enterprise, or any service involv- 
ing receipts and payments, the whole of such receipts 
and payments shall, excepting where otherwise autho- 
rised by the Governor with the approval of the Secre- 
lary 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