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 reference
 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 subheads,
 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 payments
 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 circumstances
 may payments be made before they are: due
for the purpose of utilising an anticipated saving on