The Sun.
London, England, 1845-08-11 00:00:00

rnE ;U;lkQ, LONDON, MONDAI EVENING, AUGUST 11, 1845.

turned the greeting with smiles and bows. Prince Al-
bert was also exceedingly well receivsd.
The Queen was attired in a dress of Furple shot silk,
a black satin mantle, and straw cottage bonnet, trimmed
with striped blue ribbon.:
At the moment the Queen arrived at the head of the
granite stairs descending to the river, the sight that met
her eyes must have been at once pleasing and gratifying.
The Albert and Victoria yacht, the Porcupine survey-
ing steam-vessel, and the Black Eagle steamship, had
all their yards manned ; hundreds of small boats dotted
the water, and farther off from the shore, in the rear of
the Government vessels, were several large steamers,
crammed with passengers..
The Queen was conuctsd to her barge by the Earl of
Haddington, Lord Aberdeen, the Lord Chamberlain,
and Lord Steward ; and Sir Francis Collier had the
honour of steering her Majesty.
The royal barge was occupied by the Queen, Prince
Albert, the Earl of Aberdeen, Lady Canning, and the
Countess of Gainsborough, Ladies iiilWaitirg.
The royal salute was fired as her Majesty proceeded to
the Victoria and Albert yacht. On reaching this vessel
three cheers were given by the crews of this and other
steam ships, and Captain Lord Adolphus Fitzclarence
hastened to assist the ascent of her Majesty upon deck.
The royal standard floated in the breeze momentarily
with the Queen's arrival on the deck of the royal yacht.
The Lord Steward, Sir James Clarke, her Majesty's
physician in ordinary, and others of the royal suite, were
taken to the Victoria and Albert yacht, in one of the Ad •
miralty barges.
Mr. G. E. Anson, treasurer and private secretary to
Prince Albert, and Colonel Wylde, Equerry to his Royal
Highness, with -others of the Household, embarked on
board the Black Eagle.
The Royal yacht had now got her steam up, and was
preparing to cast off her moorings, when it was hinted to
the Noble Captain that a servant of Prince Albert's
had not arrived, and hence a delay of ten minutes or a
quarter of an hour occurred. At last the individual
arrived by a Waterman steamer ; he jumped into one of
the Trinity barges and in very quick time was on board
the Royal yacht, when her moorings were cast oft, and
she proceeded down the river in a majestic style, followed
at the distance of a quarter of smile astern by the Por-
cupine surveying steam-vessel, Captain Frederick Bul-
lock, and the Black Eagle steam-ship, Master Com-
mander B. Cook.
A royal salute was fired from the marshes as the royal
squadron passed the Arsenal.
It is expected that the royal squadron will anchor for
the night at the Nore Light.
For the convenience of her Majesty's table, an Alder-
ney cow is housed on board the yacht, adjoining the
starboard p fiddle-box forward.
Between the funnel and the mainmast, amidships, a
large Monzani's life boat is stowed fore and aft.
The services of Mr. Knight, the pilot, who has been
engaged on board the royal yacht heretofore, and in
whose skill and experience, in navigating all the large
ships that leave the river, the utmost confidence is ever
placed, are again called into requisition on this occasion.
THE ROYAL PROGRESS.—The following has been
published as a correct programme of the royal move-
ments for the next few days:—
The royal yacht, after lying at the Nore for the night,
will proceed at an early hour this (Sunday) morning to
Antwerp.
Arriving at Antwerp, her Majesty and her Illustrious
Consort will proceed thence by railway to Bruhl, a
palace belonging to the King of Prussia, situate in the
Prussian Rhenish provinces near Cologne. Her Majesty
will remain the guest of the King of Prussia at Bruhl

two days.
Upon leaving Bruhl, her 'Majesty, accompanied by the
King and Queen of Prussia, will proceed by Bonn to
Stolzenfels, a small castle on the Rhine, near Coblentz,
also belonging to the King of Prussia.
Here the royal party will remain two days, proceed-
ing thence vier Mayence, Frankfort, Wurtzburgh, Barn-
berz, on to Coburg and Gotha.—Observer.

COLONIAL ACCOUNTS.
The Select Committee appointed to examine into the
accounts of colonial receipt and expenditure laid on the
table of the House, and to report their opinion as to
the mode in which it may be desirable to frame the
same for the future, in order to introduce uniformity,
regularity, correctness, and completeness, and who were
empowered to report the minutes of evidence, have con-
sidered the matters referred to them, and have agreed
to the following resolutions, which they recommend
should be conveyed to the Crown colonies for prompt
adoption, in all cases in which they may i:ot have been
already adopted and complied with under the instruc-
tions that have been issued far the guidance of colonial
accountants, and to the colonies having representative
assemblies, as suggestions for the general improvement
of the colonial accounts, and for carrying out the objects
recommended to the attention ofyour Select Committee :
Resolved-1. That in the opinion of this Committee
it is desirable that a uniform plan of colonial estimates
be adopted.
" 2. That it is the opinion of this Committee that such
estimates be prepared (wherever it is possible),in time to
receive the sanction of the Treasury Board and Secre-
tary of State before the commencement of the service to
which the estimates apply.
" 3. That it is the opinion of the Committee that such
estimates be accompanied by a comparative statement of
the receipts and expenditure, made up to the close of the
year previous to that in which the estimates are prepared.
"4. That it is the opinion of this Committee that
such estimates as regards the colonial receipts, shall
represent the hross revenues under their several and
distinct heads.
" 5. That it is the opinion of this Committee that as
regards the colonial expenditure, the different charges,
including the charges ofcollecting the revenue, be classed
separately under their different heads, and that the same
order of arrangement he universally adopted.
"6. That it the opinion of this Committee that
the fixed charges for salaries and other personal ser-
vices be kept distinct from all other charges.
" 7. That it is the opinion of this Committee that in
case of extraordinary or unanticipated expenditure, a
supplementary estimate, in the same form as the yearly
estimate, be prepared in the colony, and forwarded
without delay to the Colonial-office.
" 8. That it is the opinion of this Committee that
immediately after the local examination in each colony
of the annual account has been completed, a compara-
tive statement of the estimated and actual receipts and
disbursements of the year should be prepared by the
auditors or other officers by whom the accounts are
examined, showing under each ht ad of revenue and
expenditure any difference that may have occurred
between the estimated and actual receipts and disburse.
meats of the year, and explaining the cause of any such
differences.
" 9. That it is the opinion of this Committee that as
all the evidence taken before the Committee proves the
superiority of the double-entry system of book-keeping,
its success wherever introduced into the public depart.
ments, and its general adaptation to the public service,
it is expedient that the said system be adopted for keep-
ing the accounts of colonial revenue and expenditure.
" 10. That it is the opinion of this Committee that a
cash-book, journal, and ledger be kept in all the
colonies, and that the ledger distinctly represent the
various heads of receipt and expenditure, as exhibited in

the estimates.
" 11. That it is the opinion of this Committee that
with a view to the prompt examination of the colonial
accounts, in all cases where a local auditor has not
been appointed, provision should be made for a
speedy and efficient local examination of the
accounts • and the auditor or other officer to whom
such kcal examination is intrusted, should be em-
power( d at any and all remonable times to compare the
cash or other balances of the treasurer, or any other
officer intrusted with public money, with the balances
represented in the cash accounts of their respective de-
partments ' • but such inspection and comparison are not
to supersede the periodical verification of public balances
by committees or otherwise, which the governors of colo-
nies have heretofore been instructed to institute.
" 12. That it is the opinion of this Committee that the
accounts of the receipt and expenditure, when sent to
the Audit Board in London, be accompanied by the esti-
mates for the year to which the accounts belong.
" 13. That it is the opinion of this Committee that the
colonial accountants be required to make up and fore
ward their accounts to the Audit Board in London,
within three months after the close of the financial year
to which the accounts refer, or specially to report the
causes of any greater delay.
" 14. That it is the opinion of this Committee that in
addition to the accounts sent home after audit in the co-
lonies, copies of the colonial cash-book and journals be
forwarded to the Audit Board.
" 15. That it is the opinion of this Committee that where
any inquiries or questions necessary for the elucidation
and prompt audit of the colonial accounts are suggested
by the Board of Audit, the colonial accountant be re-
quired to reply to the same within one month after their
receipt, or to send a special report as to the causes of de-
lay, ‘stetlng the period at which the explanations may be
expected.
" 16. That it is the opinion of this Committee that in
case such replies or explanations shall not be received
by the Audit Board within a reasonable time (to be
estimated according to the distance of the colonies and
the facilities of communication with the same), the
Audit Board shall call the attention of the Lords of the
Treasury to the neglect of the colonial accountant.
" 17. That it is the opinion of this Committee that a
quarterly report be made by the Audit Board to the
Lords of the Treasury on the state of the colonial ac-
counts, showing the arrears and the causes of the arrears,
and calling the attention of the Treasury Board to every
case of irregularity and delay.
" 18. That it is the opinion of this Committee that
abstracts of the accounts of the various colonies, after
being examined by the Audit Board, be annually pre-
stilted to Parliament ; and that they bo accompanied
with copies of the estimates for the years to which they

refer. -
"19. That it is the opinion of this Committee that it
is desirable that steps should be taken for ensuring the
more punctual transmission of the periodical returns of
revenue and expenditure, provided for in the 7th chapter
of the Rules and Regulations for the Colonial Service-,'
and that it is also desirable that a systematic record
should be kept at the Audit-office, in a complete and
concentrated shape, of the results of all the colonial ac-
counts rendered to, and examined in, that dePartment,
in such manneri..as at all times would afford the means,
so far as regards the Crown colonies, of giving to Go-
vernment and Parliament specific —information on all
points relating to the colonial receipt and expenditure ;
and likewise that the Board of Audit should, from time
I to time, suggest the introduction of such improvements
lin the existing modes of keeping or rendering the colo-
nial accounts as would remove the present anomalies,
I and secure a uniform, regular, and correct system
theof
colonial book-keeping •, and should also suggest
needful instructions to the colonial officers for that pur-
purpose; and prepare such forms and models as may be
i useful to give effect to these instructions."
July 17.