‘Foreign Office budget for the year 1949-50 and six monthly expenditure etc.’ [‎8r] (15/104)

I
(XF 022 (9/48) )
CIHGULAR No. 060
Foreign Office,
30th April, 1948.
Estimates and Expenditure
Difficulties and delay have been occasioned by reason of a
widespread failure to observe the directions in my circular No.
094 of 18th July, 1946. Moreover, many returns received have
contained information in a misleading form.
'2. Estimates, at the time of presentation to Parliament,
should approximate as closely as possible to the ultimate actual
expenditure and receipts based on authorisations and expectations
existing at that time. Any wide discrepancies may involve the
Foreign Office in embarrassing explanations and adverse criticism.
In order to attain the required degree of accuracy it is essential
that local returns of actual expenditure should be accurate.
I 3. The annual estimates have to be furnished by the Foreign
I Office to the Treasury not later than the 1st December, each year.
I Unless, therefore, all returns from overseas Missions reach the
Foreign Office during October and early November, they are
useless. It should be possible for most Missions to send their
returns during October. Only in exceptional circumstances
should it be necessary to delay despatch until November.
"4. Financial returns and quarterly accounts cannot be rendered
when due unless the local accounts are kept up to date. Regard
for the adequate safeguarding of public funds demands that
accounts should be kept up to date. Any considerable arrears of
accounts work suggests unsatisfactory methods and calls for early
investigation.
5. In framing the local return of financial transactions
during the period 1st April to 30th September, it is important
• to note any considerable item of either expenditure or revenue
■'which is of a non-recurring nature (e.g., car purchases, cessation
of a section of work or a post). Particulars should also be fur
nished of nonrecurring and additional items of expenditure, or
receipts, which are likely to arise during (i) the remaining
six months of the current financial year and (ii) the whole of the
following financial year (i.e., from ist April to 31st March).
6. In these circumstances, and in view of a rearrangement
of subheads in the 1948—49 Vote, the form of return has been
revised. A supply of the new form is attached.
I
7. Amounts shown against salaries, wages, allowances, &c.,
should be supported by a detailed statement shoving a complete
list of staff (both United Kingdom based and local) employed at
your post on 1st October, whose emoluments are a charge on t le
Diplomatic and Consular Establishments, &c., Vote, as directed in
paragraph 6 of circular 094.
8. For the purpose of accounting on and from 1st April, 1948,
attention is directed to the amalgamation of certain expenditure
under n-w general subheads, as follows:-