^. VV^--„o. ■%*. IMAGE EVALUATION TEST TARGET (MT-3) ^^ AV c^. 1.0 I.I 1125 US Kg UUu 1.8 1^ U 11.6 — 6" Sciences Corporalion 33 WEST MAIN STREET WEBSTER, N.Y. 14SS0 (716) S72-4S03 i^^^ CIHM/ICMH Microfiche Series. CIHM/ICMH Collection de microfiches. Canadien Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques Technical and Bibliographic Notes/Notes techniques et bibliographiques The Institute has attempted to obtain the best original copy available for filming. Features of this copy which may be bibliographically unique, which may alter any of the images in the reproduction, or which may significantly change the usual method of filming, are checked below. 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I I Coloured pages/ D Pages de couleur Pages damaged/ Pages endommagdes Pages restored and/oi Pages restaur^es et/ou pelliculdes Pages discoloured, stained or foxei Pages d6color6es, tachetdes ou piqu^es Pages detached/ Pages d6tach6es Showthrough/ Transparence Quality of prir Qualit^ indgale de I'impression Includes supplementary materia Comprend du materiel supplementaire Only edition available/ Seule Edition disponible [~7> Pages damaged/ I I Pages restored and/or laminated/ r~7L^ages discoloured, stained or foxed/ Lfj^p I I Pages detached/ rry Showthrough/ I I Quality of print varies/ I I Includes supplementary material/ I I Only edition available/ Pages wholly or partially obscured by errata slips, tissues, etc., have been refilmed to ensure the best possible image/ Les pages to^alement ou partiellement obscurcies par un feuillet d'errata, une pelure, etc., ont 6t6 film^es i nouveau de fapon d obtenir la meilleure image possible. to po of fill Of be tm sic oti fir sic or Th sh Til wf Ml dif em bei rig rec ma This item is filmed at the reduction ratio checked below/ Ce document est filmi au taux de reduction indiqu6 ci-dessous. 10X 14X 18X 22X 26X 30X ii^iHBa y 12X 16X aox 24X 28X 32X Th« copy filmad h«r« hat b—n r«produc«d thanks to tha ganarosity of: Library Division Provincial Archives of British Columbia Tha imagas appaaring hara ara tha bast quality possibia considaring tha condition and iagibiiity of tha original copy and in kaaping with tha filming contract spacifications. Original copias in printad papar covars are filmad beginning with tha front covar and ending on tna last page with a printad or illustrated impres- sion, or the back cover when appropriate. All other original copies are filmed beginning on the first page with a printed or illustrated impres- sion, and ending on the last page with a printed or illustrated impression. The last recorded frame on each microfiche shall contain the symbol -^ (meaning "CON- TINUED"), or the symbol V (meaning "END"), whichever applies. Maps, plates, charts, etc.. may be filmed at different reduction ratios. Those too large to be entirely included in one exposure are filmed beginning in the upper left hand corner, left to right and top to bottom, as many frames as required. The following diagrams illustrate the method: L'exemplaira film* fut reproduit grice A la gAnirositA da: Library Division Provincial Archives of British Columbia Les imagas suivantas ont it* reproduites avac le plus grand soin. compta tenu de la condition et de la nattet* de l'exemplaira film*, et en conformity avac las conditions du contrat de filmaga. Les exemplairas originaux dont la couvarture en papier est imprimie sont filmAs en commen^ant par le premier plat et en terminant soit par la derniire page qui comporte une empreinte d'impression ou d'illustration, soit par la second plat, salon le cas. Tous les autras exemplairas originaux sont filmis 9n commenpant par la premiere page qui comporte une empreinte d'impression ou d'illustration et en terminant par la dernidre page qui comporte une telle empreinte. Un des symboles suivants apparaitra sur la darniire image de cheque microfiche, selon le cas: le symbols — ^ signifie "A SUIVRE", le symbols ^ signifie "FIN". Les cartes, planches, tableaux, etc., peuvent Atre filmis A des taux da reduction diffirents. Lorsque le document est trop grand pour Atra reproduit en un seul clichi, il est film* A partir de i'angle supArieur gauche, de gauche A droite. et de haut en bas. an pranant le nombre d'images nicessaire. Las diagrammes suivants illustrent la mithode. 1 2 3 1 2 3 4 5 6 (-'(iLdMAI, SlX'UUTAKV's OkI'IIUJ, Victoriii, Isl Jiuuiury, ISiiU. Tlio Ibllowiiig Rules iind Regiiktion.s for keeiiin,!,' the iiccDimls of Die Colony ol Kritish Columbia, having boon drawn up by the Treasurer in conformity with the instruc- tions of Her Majesty's Govornniont, it is the direction of His Excollcnoy tlic Tiovornor. that the said Rules and Regulations be strictly adhered to by all Heads of Departments, and other Accountant olliccrs. , My 11 is Excellency's Conunand. \ Wli,l>lAM A. G. VOUNG, A'liw/ < \ih,niill Siri;l,li'i/. J i 1' >' l''Ol! TIIK (IIIDAM'K (tK ( tl"l' |{'l•;l!^ KNTi;iSTi;p WITH Till'. KXi'KNIHTlKI OF ruBLic mom-:y. !r 1. On application to the Governor, explaining the necessity for an advance of money to cover [ minor current expenditure, or to meet any special (service, (fixed salaries or allowances not included) (during the period of about two months, an i Advance Warrant for the necessary sum will be issued to the Treasurer ; which advance Warrant (if it bo intended that the Head of a Department L shall have that sum constantly at his command ithroughout the year,) will be noted as " con- itinuous." The Head of a Department can then, at any [time within the period for which it is issued, obtain I from the Treasurer amounts not exceeding in all [the sum uamed. The accounts of the disbursement of the same t ii*Jro7 'W wSm^bmx will bo rc(|uiro(l jiontiilv. and when paBscJ (if out of a contimious warrant) the amount of such ac- count will lio paid to the olHccr, so as to restore liis advance to the sum named, thus — All iillicrr ivi;ivi's nil iiilvMiifi' of XliOd •! coiitiiiii- • Pii-i," tlir lirst iiioiiili lie M'liils ill iiccoiinls I'm' llii' l'X- |ii'ii(liliii-cnri:l.'iil l!^. (i.M.,tliis sum olXl'iO V.N. (i.Jd. will IIk'u 111' piiid liiiii liy tlu'Tri'iisiinT, iIiiim I'csldi'iiii; liis ciisli in liiiiiil Id tL'(ill; liiit ill tlu' oiiil uf till' yi'iir iiiiy liiiliiiicc iiiu'X]u'iiili'il or iiiiMCCiiiiiilcil (or, lias tn In' ri'jiiiid iiilii till' liiuuls of till' Tri'iisury. It\tho advance be nieicly a simple (not a "con- tirt^us") one, then, as the otlicer renders accounts for part cxpcnditiii'o of it, such sum accounted for will be written olV the said advance. At the end of each year any sum not accounted for has to lie reiiaid into the Treasury. 2. The fact of obtaining an Advance Warrant ilocs not necessarily iin|ily an authority to ex[iend tiie money in any manner liie Head of a Depart- ment niiglit think proper. In cxpendinj;' his Advance, the Otlicer does so at the risk of non-approval of such items as the Governor might object to m the MoiNTULY Requi- sitions. If the Head of a Department has any doubt iu his mind as to the propriety o) 'ucurring an ex- peiuiiture. his ))est and safe cour j is to ascertain the appriiximate cost of the intended ser^'ice, tind address a letter to the Governor through the Colo- nial Secretary, explaining the grounds fur recom- mending it ; if approved, this will guard the item from erasure in the subsequent more furmal re([ni- sitlon. (A note of the letter is to appear in the llenuuks of the Requisition, vide Rule 3.) When works of any magnitude tire contem- plated, as a matter of course special application is to lie made through the Colonial Secretary, to be accomiianicd in all cases by detailed estimates somewhat in the form given in the Appendix to these rules. 3. Monthly Requisitions, (Form No. 9, to bo numbered consecutively in each year) which arc in fact, applications for permission to expend cer- tain sums on particular services or articles, and ou those only, are required to be sent to the Gov- ernor (thro ftcr the t( Items, ( hich are ioned by ? rom the G he jilace li tructions. Wiien k cquisitioi arj' to the ,o send his roved Re oiichers ii lanctioiKMl, "ound corn isciiarge t hey refer t ;he examii IFicer. The aboi tively ill i he j'car. A Dui'Li /'ouchcrs t .he Dupi.K lALANCK SI! The Vou X;. l- oi' iiiiiti'riii of I'l'l'lplfl witiii'ssi'S oi' scrvici'.' olitaiiiL'd. To. :{.- sons I'liip] liour, will ColllllUl I'll .V». 4. lisllllU'llI, ployi'ij, liii All these xcept Moi PLICATE. All Voui charge ; passage o minster;" iiind the du ^tated. In psxamjile, i'n ^onchor fui ''fhe article.' The Pett .as possible, lecting to jj fould be re djsallowi L.. s .. I «rnor (thvonoh ),ho Troasuror.) as soon as possible After ilio toniiiiiatii)ii ol' each montli. M Items, (as for oxam|»lo IVovi.-^innal Saliirios, ■which arc always to ho iiiserlod,) already sanc- ■lioncil hy sonic special loiter or f;,cnoral (liro(!tion Wfroin the Govcnuir, are to have a note appended in "the jilacc for remarks, hriell y referrin!^ to such iu- Btnicliiiiis. Wlioii known to he sanctioH(Ml, hy un niiproved ^Rc(juisitiou bcinj^ forwarded hy the Culunial Secre- ||larj- to the ollicer, the olliccr will tlieu bo at liberty :M:() send his niontliy accounts (togethcrwith tlio ap- jroved Kei|uisiiion) to the Treasurer, with the vouchers in duplicate, corres[)Onding to the items banctioucd, in suiiporl of the jiaynuMit made ; if found correct when examined, these documents Avill lischariic the onicer of so much of his advance as iliey refer to ; a notice of whether they have passed ;he examination, will in all cases ho sent to the )lTieer. The above vouchers are to be numbered conscc- itively in each account, not consecutivelj' through he j'oar. A Dui'LiCATE Statement (Form 0, that is list) of l^ouchcrs transnnlted. is to accompany them ; also ho Dui'MCATE AlJSTllAi'T ol' Accou.NT (thai is. lALANX'E SIIKKT, form 7.) The Vouchers at i»rosent in use are : Xi). I. — 7Vi/(/(.S^ ])t;r»oli(i ; calling iuid adilrcss of witlU'tiSfS to In' staU'il.' ■>--^t-<-:-! ^V". -. — l^'tf!/ Ift'iii Viinchi'f. For articles piu'clulsiMl, Ol' scrvici's I'dulrrcil, \\,v uliicli rocoijits fOidil not In; olitainud. Xo. :!. — l.iihiirir'g Paij JJxI. i'or sei-vifos of ]n'r- xjiis I'mplnyeil I'or iinci'i-luin jn'riods liy tlio day nr liour, witni'ssrd as in Iho case of fniMii N'n. 1, in' tlit; column lor tlic |iur]iosc. Xn. \. Viw .Siil'irhs of pc'vsons on '.In; Fl.iXil Kstah- lishMicnl. J\ij. ;>. For ,s'((/((;vV.s' of )K'rson.s (■- liloycd, liiil on tlio Pruvi^lnnul liist of the Colony. All these Vouchers, so also all other documents, ixcept Monthly lieiiuisitiims, are required in uu- 'LICATE. All Vouchers are to give the precise details of . charge : For instance, it is not enough to enter passage of one man from \'ictoria to Now West oinster;" the name of the man should he given, .nd the duties upon which lie i)roceuded,ho briefly tated. In the case of purchase of materials, (for ixample, for building,) it is to be stated on the Voucher for what works, and under what estimate the articles are to be used. The Petty Item Form should be used as seldom possible, as abuse of the convenience, by neg- leting to get receipted Vouchers, when receipts .lid be reasonably obtained, will inevitably lead lUsallowiiuce of the expenditure. ^ I '] U !• i ■WW Wil-Jlii -.•sai.* 4. When (irlicles of storo of a iieiiiianont cliiu- actor, sucli as Inickot.'!, axes, tables, iia])or-liaskots, seals, iiikstanils, iit;iiknivcs, liuoksof rct'eiviR'C,! but not account books, ink, matches, pons, or paitcr, &c., or sucli like,) aro amongst tlio i)urcliasos ro- [iresontod in any Vondiors, or havo boon niailo by workmen in (invcrnnicnt pay. an ackno\vl(MlL:incnt in iluplicati,', (on Form No. (' -1 1 of thi; receipt of sucli articles, will bo rei|uirc(l wnii the xiontih-v ACCOUNTS, without wliidi, the Treasurer cannot dis- charge tlio olUcer of the expenditure incurred in the luuchaso or make nf such articles. Such ar- ticles will then remain a charno upon tiio oflicers' store Lodger, only to be removed by proper au- thority, after a 15oard of Survey when unservice- able, or by the leieipfs ofsomo other l)c|iartinont. to whom the stoies may have been ( i)y authority) transferred. A Store Leuciek, or List of llecei[)ts cind issues of stores, is to be kcjjt b}' every Head of a Department, which Store Ledger is to em- body all receipt of Stores, whether by purchase, (jr transfer trom the Commissariat, nr any other Department, and similarly all issues. The Store Ledger, su(j]RirU;d by the rcreipts lor ^ issues or transfers, is to bi' Jnrwanled U< the 1' w w f ^t<'l-<}Cy knife or pen, the alteration is to be initialed by tiie Ollicer rendering the account to tiio Treasur)-. Vouchers, not larger than foolscap size, should generally be folded longitudinally, for transmission by post. Correspondence relating specially to items of account should not be mingled with communica- tions on mere general matters, as it is important that, if necessary, correspondence bearing on a discrepancy of figures, doubtful charge, or other point affecting a money dooumcnt, should be so carried on, that it might be fded with the Voucher to which it refers. In framing Reciuisitions and Statements of Dis- bursements, the charges for each separate work, for example, " Survey of Now Westmin.ster,' or " Building Langley Bridge," should be each kept xi much OS possible togcthci'. The expenditure in Colonies is divided into twc classes : 1. ESTABUSHMENTS. 2. EXCLUSIVE OF ESTAB- LISHMENTS. And these again into subordinate Headings ; and officers are required to, us far as in their power without undue eliminations, render the ac- counts so as to fall into the system. The following examples of the charges applica- ble to some of the usual headings may aid them : Establishments. (Iniplviiig cxponsc.-; connected witli tlic iicrsoniil slalF of n Uc- partmcnt nnd their wtuits.) Salaries Fixed. Salaries Unfixed. Pay of Clerks, Police, Ac, Woulil, ill Mllltiiry Depnrlinents [ l)(i termed " C'oioiiial Pav." Office Contingonclos. Allowanco*. (For iiistnncc, Fiiniitiiii-, Ilriiiif, HtaliuniT/, Kxifiosh (.V» for i'.v;im|ili', liorso iil- lonaiKT, f\CllUe Services. [if -hi. rwnim- be coiiiliiuna J liy tllf collHioi of ("usilolUS. A I ... . , 1 Applii'.^ til cxpi'iiscn In lliu iVU.l.ililstnilioiiof Ju,stifc I foiirl..,u,.rl Judges. vn\ 13 aiice 01 Jliuls. , uiliix' Dcpartincnl. Hospital."!. 1 The expenses of, nro rei|iilrtd I under this lieadin),'. I!i.lil. Transport. Miscellaneous. \ Is always a .separate lieadiiifr i ill eaeli Depaitmeiit. -Ml (.'eneral Tran.sport, nut appliialile to any parlieiilar work or .■survey In the Lands and Works Department ; or not appliealde to any parllenlar enptiire of a jirison'r, &c-.. ,te., inn I'olleeaiiil (iaols' aeconnt, Is to lieiinder tills lieiid, anil Is til Ineliide the personal iillmv- iinee to ollieers travelllnjj on duty If not eliiiri,'eil to lyny partienlar work or service. .MIseellaneons should lie ns little used as piissllde, It refers • to servlees seareely lielongln;,' to the regular line of the Del partmcni. AV. DriscoU Gossct. Treasurer, NoTK.-Kuinples of the various forms in use arc attached to leid'in ,"„„; • ' •" ?'^.".'■ '■•■'i"i""i on occasional e.Mra eadignot Riveii in tho Printed Itequisltions, some heading no leiiuired may be erased and the rcuuired ouo be inserted in ^A - ^nttii-*! ii-t iftiiiini'ini i, ntiMn i ..^.^.^ .. ^«. l i|lW i W ii'-" '' i i i i i i iBimiW i ' i lw * " ' ^yt!*! *' ; p«'!"iiP!pr "IT" '-"wmm^'i''* ^ ... ».--., i,i^-.,.„ ,„ ..-.„...,. Tiia i iliit l iWI n HMIF t \.Ju AVrHNBXZ. Estimate No. for Huiklins liai't, viz. I Tlicio iiiiiv 1 "(iikmcn (ir s UKiclj- m cjuii The t'oloi IVLK 0F% eIe lid A ated WORK. I'arlituliirs. I Carpenters, days at [Timber, foot at []!iick.s, at per M [rut ,s(()iic. ;it [.Viils, lit |pcr FidiiPiits, iSiiiiliit?, (lay.s at [P.iiiilfr.-^, days at I'.iint. |<'iivoniineiit Worktiion, Ui w. //. .Miilrr-iiiN I'lirchiiscil. •MMtlTiills til lif issiic'il IVoiii Slciri's, X '. rf. ''"rli if Ui.ik 1" lio licrCiinncii X ,«, 'iv t'lirilniit. r>()o 700 iMio n 11(10 t) loo •100 1000 00 n liOO 100 (1 I'l'OO oO (» IWdik t( liact, viz. 'te (lone liy Con- 1 I o600 U X 3700 2450 '> IO.jO ?M TllT.VI,. ><100 Casualties f"li'^ Thci-p Minv I.,. ,,i ,,,r (hi--,., of «'Hkiiiori m ^i„i,.-. III,. i,|„„i, I, 'II ii'l.V iis I'XiUiiiiliv Total 10800 lOS - £l{),dOS AV/vcyoc O'l-ifi-'il. Tlio C'dloiiiiil Sniotni'r