Treasury Chest Civil Contingencies Fund. dispensable necessity, although Parliament may not have previously provided for them. . . . Unforeseen events may happen, and lead to an expenditure beyond the provision made by Parliament for the ordinary service of the year; and it must be for the interest of the public, that no delay should occur in taking the necessary measures, and in defraying the expenses which such events may entail.' There is, accordingly, a fund called the Treasury Chest Fund,' which is maintained for the purpose of supplying the specie required for the 'treasury chests' in the several colonies, and for making the necessary advances for carrying on the public service at home and abroad. By the Act 40 & 41 Vict. c. 45, this fund, formerly 1,300,000l., is now limited to 1,000,000l. It is authorised to be employed by the Treasury in making temporary advances for any public service; to be repaid out of money appropriated by Parliament to such service, or out of other money applicable thereto.' The governors of colonies have authority, in cases of emergency, to pay advances out of the treasury chest, to be made good out of votes in supply. This unavoidably occasions an expenditure, in certain cases, which has not been authorised by Parliament, but the earliest opportunity is taken to explain the transaction to the House of Commons." There is also another fund, which was created in 1862, pursuant to the recommendations of the Committee on Public Accounts, in the previous year. It is called the Civil Contingencies Fund,' and is limited to 120,000l. The Treasury are empowered to draw upon this fund, from time to time, to defray new and unfore munications between England and her colonies than formerly. 2nd Rep. Come. Pub. Accts. p. xiii. Com. Pap. 1875, v. 8; and Act 40 & 41 Vict. c. 45. This reduction was first made in 1873 (by Act 36 & 37 Vict. c. 56) principally on account of the diminished demands upon the chest, occasioned by the reduction of the military force in the colonies, and Second Rep. Come. Pub. Accts. the facilities afforded by quicker com- Evid. p. 9, Com. Pap. 1868-9, v. 6. seen expenditure for civil services at home, for which no votes had been taken, or to meet unforeseen deficiencies on ordinary votes." But every advance made from these funds must be repaid out of votes to be taken in Parliament, in the following year, on behalf of the services for which such advances had been made. No expenditure whatever is allowed to be finally charged against either of these funds. The Civil Contingencies Fund' has been set apart by the Treasury as a substitute for the irregular items previously included in the estimates under the head of civil contingencies,' and which had frequently to be voted after the expenditure had been incurred. The creation of this fund has been formally approved of by the Committee on Public Accounts and there is no reason to doubt that the sanction of the legislature, which is certainly required to make it legally available for public purposes, would, if applied for, be readily granted." 6 On March 16, 1868, a vote on a supplementary estimate was agreed to, in Committee of Supply, for 134,000l., to defray certain unforeseen expenditure for civil services during the year ending March 31, 1868. The government excused their having resort to this method of obtaining the sanction of Parliament to expenditure in excess of the actual grants for the year, by showing that much of it had been occasioned by Acts of Parliament, passed during the previous session, and that the entire charges exceeded the amount limited for the Civil Contingencies' Fund." service ex There is yet another fund, that for 'secret services,' Secret the disposal of which is in the hands of government, penditure. although the greater part of the amount is annually voted in supply. The vote in supply for this service First Rep. Come. Pub. Accts. p. iii. Com. Pap. 1877, v. 8. Rep. Come. Pub. Accts. App. p. 192, Com. Pap. 1862, v. 11; Hans. D. v. 169, p. 1858; Ib. v. 176, p. 1702. (Vote for Ashantee War.) Rep. Com2. Pub. Accts. Evid. 31-37; Com. Pap. 1865, v. 10, and see App. p. 140. First Rep. Com". Pub. Hans. D. v. 190, p. 1793. And Secret Fund. has sometimes amounted to upwards of thirty thousand pounds, though for the year ending March 31, 1886, it had increased to 50,000l. But a sum of 300l. is paid to the permanent under secretary of state for foreign affairs for services in distributing the Foreign Office share of this fund out of another vote. This, however, does not include the whole amount at the disposal of government for secret services. For the distinction has been uniformly maintained, that while it is proper to come to Parliament to make a general grant for such purposes, it is right that government should have at their disposal a fixed amount for the same which is independent of an annual vote. Accordingly, the Civil List Act, which is passed upon the accession of the sovereign to the throne, sets apart the sum of 10,0007. per annum, which is payable out of the Consolidated Fund, for home secret service.' The annual vote in supply is intended to supplement the deficiency of this grant.a The secretaries of state, and others, who may draw upon this fund, are bound by oath not to use any of it for purposes which do not legitimately appertain to their several departments. And the names of all persons receiving secret service money, with the sums. paid to them, must be entered in a book, in order to be produced in either House of Parliament if required. It is not usual, however, to give information to Parliament, in regard to the expenditure out of this fund; neither is it subjected to detailed audit.* The mode in which the secret service vote is audited is described in the Report of the Committee of Public Accounts for 1870. This evidence explains the nature of the audit to which the Civ. Serv. Est. 1886, Com. Pap. 1884-5, v. 50, pp. 115, 177. d Act 1 & 2 Vict. c. 2, sec. 15; Com. Pap. 1873, v. 47, pt. 1, p. 149. e 22 Geo. III. c. 82, secs. 24-29; Hans. D. v. 65, p. 182; v. 159, p. 1528; v. 207, p.999. Evid. First Rep. Come. Pub. Accts. pp. 47-62, Com. Pap. 1870, v. 10. And in Appropriation Accts. of the Comptroller and Auditor-Gen. Com. Pap. 1870, v. 48, pp. 669–673. For comments thereon see First Rep. Come. Pub. Accts. p. iv. Com. Pap. 1870, v. 10. Service Fund. above 10,000l. grant, for home secret service, is subjected, as well as Secret that which is annually voted by Parliament. The Civil List Act of 1782 was the first statute which obliged the administrators of secret service money to render any account of their expenditure. Nevertheless the Audit department is not and never was entitled to go into the particulars of the expenditure, or into questions of specific application, where secret service money is concerned.' The annual grant is apportioned by the Treasury amongst the principal departments of state. But such expenditure is chiefly incurred by the Foreign Office. The balance not required remains in the Treasury, and is surrendered to the Exchequer at the end of the year; considerable sums have thus been surrendered from time to time.h In like manner the grant of 60,000l. in 1875, to defray the cost of the visit of the Prince of Wales to India, was made subject to official audit; but the accounts were regarded as 'strictly confidential,' the Government assuming responsibility for the expenditure.i The rule hitherto sanctioned by Parliament in respect to this grant has been, to confine the knowledge of it to the smallest possible number of persons, and, having thus concentrated responsibility, to trust to their honour and discretion.' The proposed vote may of course be challenged, in Committee of Supply, and amendments moved, to reduce the amount, with a view to condemn a supposed objectionable use of the fund.k It has been officially stated that of late years no part of the fund has been applied to the increase of salaries,''nor in the payment of compassionate allowances.' But, in 1877, ministers successfully resisted an attempt made, in Committee of Supply, to compel them to state what proportions of secret service money were expended in each of the three kingdoms.m The increasing strictness of the House of Commons, Increasing in regard to the appropriation of public moneys to the in regard Rep. Come. Pub. Accts. Evid. 939, Com. Pap. 1870, v. 10. h Mr. Peel, Hans. D. v. 179, p. 1139; Ib. v. 180, p. 591; v. 193, p. 1201; v. 211, p. 1544. i Ib. v. 225, p. 1149. J Mr. Gladstone, Hans. D. v. 203, p. 691. And see Mr. Hammond's Evid. Rep. Com. Diplom. Service, 1 * Hans. D. v. 219, p. 449. strictness to unauthorised sole uses for which they have been voted by Parliaexpendi- ment, is remarkably exemplified in two cases which engaged the attention of the Committee on Public Ac counts, in 1864: ture. Sale of lands, and of other the price thereof. 6 1. A negotiation between the War Office and the public Office of Woods and Forests, for the exchange of cerpurchase tain public lands. This negotiation finally resulted, lands with not in the mere exchange of land for land-which is not an uncommon occurrence, and could always be effected between public departments, with the sanction of the Treasury-but in the sale of lands at Brighton, no longer wanted for military purposes, to private parties; and the purchase with the proceeds thereof of land in Woolmer Forest from the Office of Woods and Forests. This was, technically and substantially, not an exchange of land, but a sale of land by the War Office, and a subsequent purchase of land from the Woods and Forests.' The committee agree in opinion with the Board of Audit, through whose report the transaction was brought under the notice of Parliament, 'that the produce of this sale of land at Brighton ought to have been paid into the Exchequer as an extra receipt, and that, if it was requisite to make a purchase of land in Woolmer Forest, the proposal to do so should have been submitted in the regular way to the House of Commons.'" Adverting to this transaction in the following year, the committee were informed by an officer of the government, that the objection taken by the committee was considered as 'perfectly valid, and it will be our future law.' The proceeding complained of 'will never be repeated.' Accordingly, in 1866, when it was desired to appropriate seventy-one tons of old gun-metal (valued at 4,9707.), the property of the War Department, towards the construction of the National Memorial to the Prince Consort, an estimate for this expenditure was submitted to the House, and the amount voted in Committee of Supply.P n Rep. Come. Pub. Accts. p. vi.; and Evid. pp. 31-34, Com. Pap. 1864, v. 8. • Ib. 1865, Evid. 1476, Com. Pap. 1865, v. 10. P Hans. D. v. 184, pp. 1551, 1604. |