Page 247 - Annuaire Statistique Québec - 1918

VII--FINANCES

The first part 01 the present chapter 1S a statement of the financial
situation of the Provinte, and contains a summary of the operations
required for the administration of public funds. The two other sections
relate to the administration of municipalities and school corporations.

A-FINANCES OF THE PROVINCE.

The Treasury Department, under the direction of a member of
the Executive, is charged with the supervision of the material interests
of the Province, and attends to the collection of Provincial revenues and
other similar matters. AU the other departments are dependent on it for
the collection and distribution of public moneys. The amounts levied as
taxes or duties, under the Provinciallaws, are deposited by the officiaIs
in charge, to the credit of the Provincial Treasurer, generally in a
bank in the district where the amount is received, and a statement of
such deposits is transmitted to the Treasury Department, every morning.
The payment of public moneys is effected out of the consCllidated revenue
fund upon a warrant from the Lieutenant-Covernor. AlI payments are
made by an official cheque drawn upon a bank and bearing the signature of
the Treasurer or the Assistant-Treasurer as weIl as that of the Provincial
auditor. The auditor classifies the credits and special warrants of
each fiscal term and sees that no warrant is issued for an expenditure not
authorized by the legislature, or for an amount in excess of the credit
voted. No warrant for money is issued except upon a certificate of
the auditor stating that there is legislative authorityfor the expenditure.
N.evertheless the treasurer may authorize the preparation of a warrant
in spite of the auditor's report, stating that there is no authority for
issuing it, when the attorney-general asserts in writing that parlia-
mentary authority does exist and cites the act. The moneys must be used
solely for the purpose for which they \Vere voted and the departments
or the persons who receive these moneys are bound to account for them.
The credits not spent at the end of the fiscal year are cancelled and
stricken with the exception of those regarding Public Instruction which
are carried to a special account to be distributed in the manner prescribed
by law. When the regular credits are exhausted, recourse is had to a
supplementary budget during the session and to a special warrant in ail
other cases. These warrants are issued by the Lieu tenant-Governor in
council to defray urgent and absolutely unforeseen expenses and must
be ratified at the following session of the Legislature. ln such case the
treasurer may act without the auditor's certificate.
The principal permanent officiaIs of the Treasury Department are
the deputy-minister, the auditor and the assistant-auditor who acts
as an accountant and the comptroller of Provincial revenue assisted by
officiaIs appointed for each collection dis trict. The Insurance Depart-
ment and the Automobile Bureau are also under the control of the
Treasury.

ExtrRct lrom R. S. P. Q. /920. ch. &0 and 111.