Treasury on the principle of individual responsibility. The passing of papers at board meetings was still retained, however, in order to preserve regularity, and to comply with the directions of certain Acts of Parliament, and the usages of government, all of which had regard to that method, in the transaction of Treasury business. But gradually the board ceased to be a reality; and the business was transacted by the junior members, the secretaries, and the permanent officials; all of them being personally responsible to the chancellor of the exchequer and to the first lord of the treasury for the due performance of the same. After the sovereign ceased to attend at meetings of the board, they were presided over for a time by the first lord, or by the chancellor of the exchequer." Then, for a number of years, neither of these functionaries ever met the board, except on some extraordinary occasion, such as to take a loan; its formal meetings were attended only by the junior lords and the secretaries." The manner in which the Treasury business was transacted, during this interval, is described in the Report of the Committee on Miscellaneous Expenditure, Commons' Papers, 1847-48, v. 18, pp. 144, 423, &c. But for many years the Treasury Board has become almost obsolete. Its formal meetings were found to take up a great deal of time unnecessarily. Therefore, although still in theory a power, it is very rarely assembled. On 31st May, 1869, there was a meeting of the board, presided over by the first lord, and at which every member was present, to consider a memorial from certain officers of the army in India, claiming a share of the Banda and Kirwee prize-money. Counsel were heard in support of the petition, and on behalf of the government of India, in opposition to its prayer, after which the decision of the board was embodied in a Treasury minute. by the secretary and the permanent officials, acting under the general directions of the chancellor of the exchequer, who is the supreme authority in important financial matters and also under the direction of the junior lords, in particular cases, where certain branches of business have been entrusted to them. As a natural consequence, the position of the junior lords of the Treasury has been materially altered. They have no regular departmental duty to perform, excepting of a mere routine description, such as formally signing board warrants pursuant to the directions of Acts of Parliament.P The actual constitution of the Treasury at the pre- Treasury sent time is this: the first lord does not concern himself business. with financial details, but leaves all such matters to be settled by the chancellor of the exchequer, who is the practical and effective head of the Treasury department. The respective powers and functions of the several members of the board, nominally of equal rank, but exercising widely different degrees of authority, has been determined by usage. This is partially indicated by the fact that while the salaries allotted to the first lord and to the chancellor of the exchequer are each 5,000l. per annum, the junior lords receive each but 1,000l. All the Treasury business is now transacted by delegation from the chancellor of the exchequer to the individual officers who may be entrusted with the same. However objectionable this may appear in theory, in practice it works extremely well. Its peculiar advantage is, that with the name and authority of a board-composed of great officers of state-there is combined a unity and vigour of administration by a ▸ Report of Com. on Misc. Exp. Com. Pap. 1860, v. 9. Evid. 13701376. Report of Com®. on Pub. Acc. Com. Pap. 1862, v. 11. Evid. 774, &c., 1450, &c., 1766. Rep. Come, on Education, Com. Pap. 1865, v. 6. Evid. 611, 773, 774. Rep. Off. Sal. Com. Pap. 1850, Civ. 7. business. Treasury single officer of the first financial ability. And this without disturbing the associations connected with the formal constitution of the office in the public mind, or its traditionary place in our political system." Treasury business nowadays, instead of coming before the board of detail, as formerly, is transacted by the executive officers of the department. First of all the papers are dealt with in the divisions of the office to which they relate; they are then submitted to the assistant secretary and investigated by him. After he has satisfied himself of the correctness of the proposals they contain, he passes them on to the financial secretary for his opinion. If this officer feels in doubt as to the proper decision he should give, he consults the chancellor of the exchequer, or perhaps, in certain cases, the other members of the board. In all important or doubtful matters the chancellor of the exchequer would naturally be appealed to. Nevertheless the position of the chancellor of the exchequer towards the Treasury does not resemble that of a secretary of state towards his department. He is not able to exercise the same direct personal control, because much of the current business of the office does not come under his notice at all; and he is obliged to rely very much in matters of detail upon his official advisers, who know the precedents and keep up the traditions of the department, and who are able to assist him very materially in the course which he may have to pursue." The business transacted by the Treasury is of the most multifarious description. It is the duty of the lords of the treasury to provide for and take care of the king's profit,' including everything that concerns the pecuniary affairs of the nation. The Treasury should be able to exercise an effectual control and revision business. over the whole public income and expenditure, and to Treasury maintain a superintendence, more or less strict, according to circumstances, over the finances of the numerous colonies and dependencies of the crown, in order to be prepared to afford any requisite information for the use of Parliament, the country, or the government. In this service, the Revenue departments, the Boards of Trade and of Public Works, and the Post Office, afford material assistance, and they may in fact be regarded as departments of the Treasury. It is an important part of the business of this office to exercise a controlling and revising influence over the great establishments employed in the receipt and expenditure of the public revenue, and over all other departments of the state in financial matters. Practically the superintending control of the Treasury is still further extended, for no new departmental arrangements involving a change in the existing relations between two or more public offices can be originated or matured without the sanction of the lords commissioners of the treasury. All plans for consolidating two or more. public offices, or for altering the duties appertaining to an existing department, must be either initiated or approved by a Treasury minute." If a secretary of state, or other departmental head, requires additional assistance in his office, he communicates with the Treasury, stating the individuals he proposes to employ, and the salaries he recommends to be assigned to them, and requests the concurrence of the Treasury thereto. If the Treasury considers the arrangement objectionable, or the salaries excessive, they will suggest such alterations as they deem expedient. After these preliminaries have been agreed upon, if it is intended to create a new establishment, or to reorganise an existing establishment, the secretary or other presiding officer will submit to her Majesty a warrant approving of the same. ▾ See ante, p. 28. Com. Pap. 1854, v. 27, pp. 99, 347. Rep. of Com. on Military Organisation, app. pp. 469, 592-607, Com. Pap. 1860, v. 7. Rep. Diplomatic Serv. Com. p. 1870, v. 66. Evid. control. Treasury This warrant will be returned to him, signed by the sovereign, and countersigned by the chancellor of the exchequer. Or else an order in council will be issued for the purpose. Either way, the control of the Treasury is secured, both in the inception and completion of the new arrangements. This control over the other departments of state is vested in the Treasury by ancient usage, and is intended to ensure one governing and responsible power in regard to the expenditure needful for the public service. Moreover, this control is constantly exercised, even to the extent of preventing any temporary addition to the working staff of any office, any change of designation of any clerk or officer, or any increase of salary, extra allowances, or other emoluments being granted to individuals, or presents made of public property, by any other department, or any additional works or new services, beyond that which has been specially sanctioned by Parliament, without the authority of a minute of the Treasury; so that Parliament is able to hold the Treasury responsible for every act of expenditure in each department. Sometimes the Treasury append to the annual estimates, correspondence had with other departments on such subjects, when it may be necessary to submit the same to the consideration of Parliament. Otherwise, particulars of the action of the departments concerned, in the alteration of salaries, or the increase of office expenses, will appear in the report of the comptroller-general upon the appropriation accounts for the preceding year. If need be, the Committee of Public Rep. Come. Pub. Acc. p. 45, 2 Rep. on Pub. Income and Exp. Acc. Com. Pap. 1867, v. 10, p. 12. 1b. p. 55, Com. Pap. 1867-8, v. 13; 3rd Rep. in 1869, pp. 3, 11, Com. Pap. 1868-9, v. 6; 3rd Rep. in 1871, pp. 27, 37, Com. Pap. 1871, v. 11. 1st Rep. in 1877, p. 18, Com. Pap. 1877, v. 8. See appeal to H. of C. against a decision of Treasury refusing certain extra allowances to army officers, recommended by War Department, Hans. D. v. 198, p. 899. |