1 
will be placed under the first of these heads: and 
other works under the second. There will thus be 
three heads of expenditure administered by the Public 
Works Department, viz.:—‘‘ Public Works Depart- 
ment *’, ‘‘ Public Works Annually Recurrent ’’, and 
‘* Public Works Extraordinary.’’ 
235. In the case of works not annually recurrent 
which will extend over more than one year, there 
should be shown not only the estimate for the year, 
but also the original estimate for the whole work, 
the revised estimate (if any), the total amount actually 
expended so far as accounts are complete, and the 
total amount likely to have been expended on the work 
up to the beginning of the year of estimate. 
236. Where the cost of any public works is to be 
met by loan, and it is anticipated that the loan funds 
will be available within the year of estimate, the 
anticipated expenditure on such works will not appear 
in the body of the Estimates; but a full statement 
of such expenditure, containing the particulars men- 
tioned in the preceding regulation and including a 
schedule showing the salaries of any staff specially 
engaged, should be appended to the general Estimates; 
and, unless the law raising the loan specifically 
authorises the execution of the particular works con- 
templated, the amount to be expended upon each must 
be sanctioned by the Legislature. In cases where 
sufficient loan funds are not immediately available and 
the expenditure must therefore be met in whole or in 
part out of current revenue or surplus balances subject 
to reimbursement in a subsequent year when the con- 
templated loan has been raised, provision should be 
made for the expenditure separate and distinct from 
the total of other expenditure, and charged as an 
advance pending reimbursement. 
237. The Estimates should 
explanations respecting every