The Government of England (Vol. I)Lowell, A. Lawrence (Abbott Lawrence)
History
The Government of England (Vol. I)
Lowell, A. Lawrence (Abbott Lawrence)
Great Britain -- Politics and government
Just as there are two kinds of taxes, one permanent and the other
annual, so there are two classes of expenditure, one regulated by
standing laws, and the other by annual appropriations. All the ordinary
expenses of the government require parliamentary sanction every year,
both on the theory that the money collected from the nation ought not to
be spent without the consent of its representatives, and also in order
that Parliament may be able to oversee the administration and criticise
it in every session. But there are certain matters that ought to be kept
aloof from current politics, and ought not to be brought in question in
the heat of party conflict. The principal charges that have been
regarded in this light are the interest on the national debt, the Civil
List or personal provision for the King, annuities for the royal family,
certain pensions, and the salaries of the judges, of the Comptroller and
Auditor General, of the Speaker, and of a few officers of lesser
importance. These charges amount to nearly one quarter of the total
expenditures; and they are called Consolidated Fund charges, because by
statute they are paid directly out of the Consolidated Fund without the
need of any further action by Parliament. The other expenditures are for
what are known as the supply services, because the appropriations for
them are voted by the House of Commons in Committee of Supply.
The administrative procedure for getting money out of the Consolidated
Fund to pay the Consolidated Fund charges and the supply services is not
precisely the same. In the case of the supply services a royal order for
the amounts appropriated by Parliament is made under the King's sign
manual, countersigned by two of the Commissioners of the Treasury. The
Treasury then requires the Comptroller and Auditor General to grant
credits at the Banks of England and Ireland for those amounts, and if
satisfied that the authority from Parliament is complete, he makes an
order on the banks granting the credits. From time to time the Treasury
requests the banks to transfer to the various supply accounts, for
disbursement, sums of money not exceeding the credits so granted.[121:1]
The procedure in the case of Consolidated Fund charges differs from this
only in the fact that a royal order is not needed, and the Comptroller
and Auditor General, on the requisition of the Treasury, grants
quarterly credits for the amounts prescribed by statute.[121:2] By this
process a highly effective security is provided that no money shall be
spent without the authority of Parliament. The Consolidated Fund is
deposited in the banks of England and Ireland, which are liable if any
of it is withdrawn without an order from the Comptroller and Auditor
General, while that officer is given the same independence as the
judges. Like them he is appointed during good behaviour, with a salary
charged upon the Consolidated Fund. The security is not absolutely
Public-domain text, read in full here on John Shaqi.
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