217 
obtain a vote of the amount, and report it to the 
Secretary of State for approval. The amount of any 
resulting excess should be ultimately covered by a 
supplementary appropriation law. 
The authority of the Legislature and of the Secre- 
tary of State will also be required for defraying any 
excess of expenditure beyond the amount provided 
under any sub-head out of savings on another sub- 
head, or for expenditure which necessitates the 
opening of a new sub-head. 
9282. When the additional expenditure to be in- 
curred is neither in excess of an amount fixed by the 
Secretary of State in the case of the individual 
Colony, nor of such a nature ag to raise some question 
of principle or involve a breach of some regulation or 
of some previous ruling by the Secretary of State :— 
(a The Governor may on the ground of 
urgency sanction such additional expenditure on 
his personal responsibility, subject to his obtain- 
ing the authority of the Legislature and the 
Secretary of State in due course; 
(b) The sanction of the Secretary of State 
should normally be sought by the inclusion of the 
itetn, with any necessary explanations, in the 
quarterly return of unforeseen expenditure ren- 
dered under Regulation 365. 
283. The Governor is not authorised to make any 
addition to the fixed establishment of the Colony nor 
to alter the appropriation of the established salaries 
of any public department, either as regards the num- 
ber of appointments, or the rates of salary and emolu- 
ments, without the previous sanction of the Secretary 
of Qtate 
284. The Estimates form the basis of the accounts 
of the year to which they relate, and the classification 
and sub-division of the accounts of revenue and