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which is paid the ordinary expenditure. The charges on this Fund in the year 1887-8 were as follows:

Charges for the Public Debt

Ordinary Expenditure
Collection of Revenue

11,105,981
16,822,749

8,789,764

36,718,495

In addition to the above revenue and expenditure the Dominion receives and expends a large amount of moneys every year. This may be illustrated by the following table for the year 1887-8.

Receipts.

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Expenditure.

Ordinary Expendi- $ 36,718,495

ture

Redemption of Pub

lic Debt
Savings Banks

Railway Subsidies
Investments

3,185,726

12,521,064

1,027,041

5,200,769

Trust Funds (Indian)

276,230

Province Accounts

115,775

Railways and Canals 2,798,704

Public Works

963,778

Transfers to Con-
solidated Fund
Miscellaneous

2,881,127

2,339,206

68,027,915

68,027,915

When a sum of money is granted to Her Majesty by of Moneys. resolution of the House of Commons or by Act of Parliament,

Payments

the Governor-General from time to time under his sign manual, countersigned by a member of the Treasury Board, authorizes and requires the Minister of Finance to issue out of the moneys appropriated for defraying the expense of such services and in the hands of the Receiver-General, the sums required from time to time not exceeding the amount of the sums so voted'.

1 R. S. C., c. 29, s. 29.

The Minister of Finance then causes to be issued in favour of the Deputy Head or other person connected with the departments or service charged with the expenditure credits on some bank authorized to receive the public moneys.

A statement of moneys drawn under such credits and the cheques paid by the banks is furnished to the AuditorGeneral, and the Minister of Finance and the Auditor-General if satisfied of the correctness of the statement, may request the Minister of Finance to cause cheques to be prepared to reimburse the bank for the advances: such cheques to be signed by the Minister of Finance and countersigned by the Auditor-General1.

The Auditor-General must always satisfy himself, that no cheque issues for the payment of any public money, for which there is no direct parliamentary appropriation, and he is required to report to the Governor in Council any case, in which money is expended for any purpose, for which there is no legislative authority.

tional

In three exceptional cases it is provided that a cheque Excepmay issue without the certificate of the Auditor-General that there is parliamentary authority for the expenditure :—

Cases.

1. Where a Law-officer of the Crown gives a written opinion that there is authority to issue the cheque.

2. Where special unforeseen cases during the recess of Parliament require expenditure for the public good, in which cases the Governor-General in Council issues a special warrant signed by himself for the issue of the amount required.

3. Where the Treasury Board after receiving a report from the Auditor-General and the Deputy Minister of Finance overrides the objection.

In all the above cases a report thereon must be laid before Parliament by the Auditor-General.

If the moneys are required for work performed or materials

1 Ib. s. 30.

2 Ib. s. 31.

Consolidated

Fund.

Accounts.

supplied, no payment is to be authorized until the person in charge of such work or materials has certified to the AuditorGeneral that the work has been performed or the materials supplied1.

In every case the moneys can be paid only out of the sum appropriated by Parliament for the specific purpose mentioned.

All the moneys and revenue over which the Parliament of Canada has power of appropriation form the Consolidated Fund; and it has been provided by statute that such moneys are to be appropriated in the following order:-(1) expenses of collection, (2) the interest on the public debt, (3) the salary of the Governor-General, (4) moneys borrowed in connexion with the Pacific Railway, (5) moneys borrowed in connexion with the Hudson Bay Co. and Rupert's Land, (6) moneys borrowed for Public Works, (7) salaries of the judges.

Each department of state is required to prepare an account of the moneys appropriated for the expenses of the department and of the moneys actually expended. After such account is audited by the Deputy Head or other person charged with the expenditure, it is transmitted to the AuditorGeneral, who again audits the account before it is laid before Parliament.2

In addition to the above accounts, the Minister of Finance prepares an account of all sums expended out of the Consolidated Fund for the financial year which ends on the 30th June: such account with the report of the Auditor-General thereon is laid before Parliament.

7. DEPARTMENT OF PUBLIC WORKS.

This department was constituted by the 31 Vic. c. 52. In 1879 some of its functions were transferred to the newlycreated Department of the Interior. It is now regulated by the Public Works Act'.

1 R. S. C., s. 33.

2 Ib. c. 29.

3 Ib.

4 Ib. c. 36.

The Minister of Public Works is assisted by a Deputy, a Secretary, an Engineer and other officials.

The department has charge of the construction, manage- Duties. ment and direction of all public works and property, except those transferred to a province or municipality or placed under some other department. No expenditure can be incurred without the sanction of Parliament except for repairs and alterations required by the necessities of the public service. As a rule tenders are to be invited for the execution of all works, and security is to be taken for the due performance of every contract.

The power to impose tolls on public works, to frame regulations for the use and protection of public buildings, and to transfer public roads and bridges to the local authorities, is vested in the Governor in Council, and not in the Minister.

The Secretary has the following statutory duties to per- The form1:Secretary.

To keep separate accounts of the moneys appropriated for, and expended on, each public work.

To submit accounts to be audited.

To take charge of all plans, contracts, estimates, documents, and titles.

To keep proper accounts with each contractor employed.
To see all contracts properly drawn out and executed.
To prepare all certificates upon which a warrant is to
issue.

To keep minutes of all proceedings of the department. To prepare reports and to conduct under the direction of the Minister the correspondence of the department.

The Engineer is required to prepare maps, plans and Engineer. estimates for all public works to be constructed, altered or repaired; to report for the information of the Minister on any question relating to any such public work; to examine and

1 Ib. s. 5.

2 Ib. s. 6.

Official Arbitrators.

Officers.

The Post
Master-
General.

revise plans, estimates and recommendations of other engineers, architects, and officers touching any public work, and generally to advise the Minister on all engineering or architectural questions affecting any work.

By the Expropriation Act' very extensive powers are given to the Minister to take public lands required for any public work. The compensation to be paid for such land is fixed by official arbitrators appointed by the Governor2.

8. DEPARTMENT OF RAILWAYS AND CANALS.

The Department of Railways and Canals was constituted by the 42 Vic. c. 7. The Minister of Railways and Canals presides over the department.

The Minister of Railways and Canals has the management, charge and direction of all Government railways and of all canals, and of works or property appertaining or incident thereto.

The powers and duties of the Minister in respect to railways and canals are practically the same as those of the Minister of Public Works regarding public works.

9. DEPARTMENT OF THE POST-OFFICE.

This department was established by the 31 Vic. c. 10, but it is now regulated by the Post-Office Act. Previous to the Confederation each province managed its own postal system.

The chief officers of the department are the PostmasterGeneral, the Deputy, and the Inspectors, who are all appointed by the Governor-General. Postmasters in cities and towns having permanent salaries are also appointed by the Governor-General, all other postmasters are appointed by the Postmaster-General.

The powers of the Postmaster-General are very wide and

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