| 216. |
|
All
revenues or other moneys raised or received by Guyana (not
being revenues or other moneys that are payable, by or under
an Act or Parliament, into some other fund established for
any specific purpose or that may, by or under such an Act,
be retained by the authority that received them for the purpose
of defraying the expenses of that authority) shall be paid
into and from one Consolidated Fund. |
Establishment of Consolidated
Fund. |
| 217. |
(1) |
No
moneys shall be withdrawn from the Consolidated Fund except
– |
Withdrawal from
Consolidated Fund or other public funds. |
| |
|
(a) |
to meet
expenditure that is charged upon the Fund by this Constitution
or by any Act of Parliament; or |
| |
|
(b) |
where
the issue of those moneys has been authorised by an Appropriation
Act; or |
| |
|
(c) |
where
the issue of those moneys has been authorised under article
219. |
| |
(2) |
Where
any moneys are charged by this Constitution or any Act of
Parliament upon the Consolidated Fund or any other public
fund, they shall be paid out of that fund by the Government
of Guyana to the person or authority to whom payment is due. |
| |
(3) |
No
moneys shall be withdrawn from any public fund other than
the Consolidated Fund unless the issue of those moneys has
been authorised by or under an Act or Parliament. |
| |
(4) |
Parliament
may prescribe the manner in which withdrawals may be made
from the Consolidated Fund or any other public fund. |
| 218. |
(1) |
The
Prime Minister or any other Minister designated by the President
shall cause to be prepared and laid before the National Assembly
before or within ninety days after the commencement of each
financial year estimates of the revenues and expenditure of
Guyana for that year. |
Authorisation
of expenditure from Consolidated Fund by appropriation. |
| |
(2) |
When
the estimates of expenditure (other that expenditure charged
upon the Consolidated Fund by this Constitution or any Act
of Parliament) have been approved by the Assembly a Bill,
to be known as an Appropriation Bill, shall be introduced
in the Assembly, providing for the issue from the Consolidated
Fund of the sums necessary to meet that expenditure and the
appropriation of those sums for the purposes specified therein. |
| |
(3) |
If
in respect of any financial year it is found – |
| |
|
(a) |
that
the amount appropriated by the Appropriation Act for any purpose
is insufficient or that a need has arisen for expenditure
for a purpose for which no amount has been appropriated by
that Act; or |
| |
|
(b) |
that
any moneys have been expended for any purpose in excess of
the amount appropriated for that purpose by the Appropriation
Act or for a purpose for which no amount has been appropriated
by that Act, a supplementary estimate or, as the case may
be, a statement of excess showing the sums required or spent
shall be laid before the Assembly by the Prime Minister or
any other Minister designated by the President. |
| 219. |
(1) |
Parliament
may make provision under which, if the Appropriation Act in
respect of any financial year has not come into operation
by the beginning of that financial year, the Minister responsible
for finance may authorise the withdrawal of moneys from the
Consolidated Fund for the purpose of meeting expenditure necessary
to carry on the services of the Government of Guyana until
the expiration of four months from the beginning of that financial
year or the coming into operation of the Act, whichever is
the earlier. |
Authorisation of expenditure
in advance of appropriation. |
| |
(2) |
Where
a supplementary estimate or statement of excess is laid before
the National Assembly under paragraph (3) of the preceding
article or paragraph (2) of the next following article and
is approved by the Assembly be resolution, that resolution
shall be authority for the issue of the sums in question from
the Consolidated Fund, by the aggregate sums the issue of
which is so approved shall be included, under appropriate
heads, in a supplementary Appropriation Bill. |
| |
(3) |
where
at any time Parliament has been dissolved before any provision
or any sufficient provision is made under this Title for the
carrying on of the Government of Guyana, the Minister responsible
for finance may authorise the withdrawal of such sums from
the Consolidated Fund as he may consider necessary for the
purpose of meeting expenditure on the public services until
the expiry of a period of three months commencing with the
date on which the National Assembly first meets after that
dissolution, but a statement of the expenditure so authorised
shall, as soon as practicable, be laid before the Assembly
by the Prime Minister or any other Minister designated by
the President, and when the statement has been approved by
the Assembly, that expenditure shall be included, under the
appropriated heads, in the next Appropriation Bill. |
| 220. |
(1) |
Parliament
may make provision for the establishment of a Contingencies
Fund and for authorising the Minister responsible for finance
to make advances from that Fund if he is satisfied that there
is an urgent need for expenditure for which no other provision
exists. |
Contingencies Fund. |
| |
(2) |
Where
any advance is made from the Contingencies Fund a supplementary
estimate shall, as soon as practicable, be laid before the
National Assembly by Prime Minister or any other Minister
designated by the President for the purpose of authorising
the replacement of the amount so advanced. |
| 221. |
|
The
public debt of Guyana and the service of that debt (including
the interest on that debt, sinking funds payments and redemption
moneys in respect of that debt and costs, charges and expenses
of and incidental to the management of that debt) are hereby
charged on the Consolidated Fund. |
Public debt. |
| 222. |
(1) |
There
shall be paid to the holders of the offices to which this
article applies such salaries and such allowances as may be
prescribed by or under any law or, in the case of the Clerk
and Deputy Clerk of the National Assembly, as may be determined
under article 158(4). |
Renumeration of holders
of certain offices. |
| |
(2) |
The
salaries and allowances payable to the holders of the offices
to which this article applies are hereby charged on the Consolidated
Fund. |
| |
(3) |
The
salary and allowances payable to the holder of any office
to which this article applies and his other terms of service
shall not be altered to his disadvantage after his appointment,
and, for the purposes of this paragraph, in so far as the
terms of service of any person depend upon the option of that
person, the terms for which he opts shall be taken to be more
advantageous to him than any other terms for which he might
have opted. |
| |
(4) |
This
article applies to the offices of President, Speaker, Deputy
Speaker, Clerk and Deputy Clerk or the National Assembly,
any Judge of the Supreme Court of Judicature, members of the
Elections Commission, the Judicial Service Commission, the
Public Service Commission, the Teaching Service Commission
or the Police Service Commission, the Ombudsman, the Director
of Public Prosecutions, the Auditor General and the Commissioner
of Police. |
| 223. |
(1) |
There
shall be an Auditor General for Guyana, whose office shall
be a public office. |
Office and functions
of Auditor General. |
| |
(2) |
The
public accounts of Guyana and of all officers and authorities
of the Government of Guyana (including the Commissions established
by this Constitution) and the accounts of the Clerk of the
National Assembly and of all courts in Guyana shall be audited
and reported on by the Auditor General, and for that purpose
the Auditor General or any person authorised by him in that
behalf shall have access to all books, records, returns and
other documents relating to those accounts. |
| |
(3) |
The
Auditor General shall submit his reports to the Minister responsible
for finance, who shall cause them to be laid before the National
Assembly. |
| |
(4) |
Subject
to article 118,
in the exercise of his functions under this Constitution the
Auditor General shall not be subject to the direction or control
of any other person or authority. |
