THE TREASURY CONTROL ACT, 1932.
An Act for the Control of the Public Treasury.
(Passed April 30, 1932)
1.--Controller of the Treasury and Deputy Minister of Finance.
2.--Terms of his appointment; salary.
3.--Power of Controller to make regulations.
4.--Consent required for expenditures.
5.--Controller to have access to books and records.
7.--Relations of this Act to Cap. 10, C.S.
Be it Enacted by the Governor, the Legislative Council and House of Assembly, in Legislative Session convened, as follows:
1. The Governor in Council shall appoint by commission
under the Great Seal of the Dominion an officer to be called "The Controller of the
Treasury and Deputy Minister of Finance" (hereinafter called the Controller),
who shall be the Deputy Head of the Department of Finance and shall have the powers
and duties which are set in general terms in the Schedule to this Act.
2. The Controller shall after a probationary period
not exceeding six months during which he may be removed by the Governor in Council
hold office during good behaviour and shall be removable only by the Governor on
Address of the Legislature Council and the House of Assembly; and he shall be paid
out of the Consolidated Revenue Fund, in twelve equal monthly instalments, an
annual salary to be prescribed by Order in Council, which salary whence once so
prescribed shall stand as if prescribed in this Act and shall thereafter not be
alterable save by Statute.
3. The Controller shall notwithstanding anything in
any Act to the contrary have the power to make Regulations subject to the approval
of the Governor in Council for the doing of any matter or thing with a view to the
exercise of control over public moneys in the manner generally described in the
Schedule. The expression "public moneys" in this Section shall have the same
meaning as is given to it Section 2 (a) of the Consolidated Revenue and Audit Act,
4.--(1) No expenditure shall be passed by the
Comptroller and Auditor-General as chargeable against the Newfoundland Exchequer
Account unless the formal consent of the Department of Finance has been first given
thereto in writing, signed by the Controller, in all cases where this is required
by the Schedule to this Act or by Regulations made under this Act. (2) This
Section shall be read in conjunction with the Consolidated Revenue and Audit Act,
5. The Controller shall at all times have free access
to the books, accounts and records of every Government Department or office,
including those of branches of the Government service which are conducted as
6. Section 2 of Chapter 10 of the Consolidated
Statutes (Third Series) entitled "Of the Department of Finance and Customs," as
amended by Section 1 of the Act 15, George V., Chapter 13, is hereby repealed in so
far as it relates to the Deputy Minister of Finance.
7. This Act shall be read in conjunction with Chapter
10 of the Consolidated Statutes (Third Series) provided that in any case where the
two Acts are not in accord this Act shall prevail.
8. This Act may be cited as "The Treasury Control Act, 1932."
POWERS AND DUTIES OF THE CONTROLLER OF THE TREASURY AND DEPUTY MINISTER OF FINANCE.
The principal functions of the Controller
1. To exercise "Treasury Control"over the
expenditure of the Dominion, and to see that no expenditure is made which is not
in accordance with law or for which funds are not available.
The invariable practice shall be that no
new expenditure as hereinafter defined be incurred without the consent of the
Department of Finance given in writing by formal letter or upon a form signed by
the Controller who will in all important matters consult the Minister of Finance
and Customs. If in case of emergency consent is given orally, it shall
subsequently be confirmed in writing.
All proposals for expenditure not provided
for in the Vote of a Department for which it is proposed to obtain an Order of the
Governor in Council must first be submitted to the Department of Finance in order
that the Minister may formally lay his views and those of the Controller upon the
proposed expenditure before the Executive Council.
Any proposal on the part of a Department
for new expenditure shall be forwarded in writing to the Controller with the
Department's reasons for recommending the scheme in question.
(2) An estimate of the cost involved and a statement of dates on which
payments will have to be made.
(3) Such further particulars as the Controller may demand.
The Minister of Finance
and Customs and the Controller shall approve the proposed only if they consider
that the finances of the Dominion justify the expenditure, and if the necessary
funds will be available on the dates required; provided that nothing herein shall
prevent either the Minister or the Controller from representing to the Governor in
Council their views against any proposal on its merits, notwithstanding that the
necessary funds will be available on the dates required.
No Member of the
Legislature or other person whatsoever shall be recognized as having authority to
pledge the credit of the Government or to order work or goods on its behalf unless
the Minister in charge of the Department concerned has given prior express
authority in writing specifying precisely the work to be done, the goods to be
ordered or the money to be spent; such prior authority shall not be given in the
case of any new work or service without prior reference to the Department of
Finance as above mentioned.
No recommendation for the
doing of any work or the incurring of any expense on behalf of the Government shall
at any time be made direct to the Department of Finance, but only through the Head
of a Department having to do with work or expenditure of the kind in question.
New expenditure is defined
as follows, but this definition may be altered by regulation made under Section 3
of this Act:
(1) Any new
scheme or service which involves or may involve payment from public funds, whether
or not this scheme or service is in pursuance of a general policy already adopted
by the Government and whether or nor provision has been made for it in the Vote of
a Department. (In practice very small services or expenditures are not required to
be submitted individually to the Department of Finance but the Department concerned
will be authorized to undertake small works up to a definite limit to be
(2) The creation of new posts and the appointment of additional staff
whether permanent or temporary.
(3) All increases in salary, other than such automatic increases by
seniority or on promotion as are provided under any properly authorized scale or
scheme and for which funds have been provided by the Legislature.
(4) All proposals for additional payments to public servants over and
above their respective salaries.
(5) All proposals for special payments to any other person for services
(6) All proposals for pensions, other than such as are provided for
under any properly authorized scale or scheme and for which funds have been
provided by the Legislature.
2. To have general control
over the collection of Death, Legacy, Estate or Probate Duties, Income Taxes,
Profits Taxes, Sales Taxes and other miscellaneous revenue not belonging
specifically to any other Department, and to suggest means for improving the
collection of any revenue whether of the above mentioned kinds or not; to conduct
correspondence relating to the expenditure of the Department of Finance especially
in relation to the Public Debt, and to arrange for making such payments as are
required in regular course from the Vote of the Department of Finance.
3. To watch generally in
consultation with the Minister of Finance and Customs over the financial position
of the Dominion; to have constantly under review the amounts received from all
forms of taxation and other revenue and the course of expenditure; to see to the
keeping of such accounts as will enable him to review not less often than monthly
the position of the finances of the Dominion and to forecast revenue and
expenditure; to bring forward proposals for economy or for increased or reduced
taxation as may be necessary.
4. During the absence from
the Dominion or the disability from illness of the Minister of Finance and Customs
or during a vacancy in the office of Minister, to exercise the powers and perform
the duties relating to the Department of Finance which belong to the Minister of
Finance and Customs.