Countries of the World/COUNTRYS.BIN/dp/0047/00476.txt

Text File | 1991-06-24 | 8KB | 187 lines

$Unique_ID{COW00476}
$Pretitle{404}
$Title{Botswana
Chapter 8.    Finance}
$Subtitle{}
$Author{Government of Botswana}
$Affiliation{Government of Botswana}
$Subject{fund
expenditure
appropriation
consolidated
moneys
botswana
act
assembly
section
year}
$Date{1988}
$Log{}
Country:     Botswana
Book:        Constitution of Botswana
Author:      Government of Botswana
Affiliation: Government of Botswana
Date:        1988

Chapter 8.    Finance

Consolidated Fund

     117. All revenues or other moneys raised or received for the purposes of
the Government of Botswana (not being revenues or other moneys that are
payable by or under any law into some other fund established for a specific
purpose or that may by or under any law be retained by the department of
Government that received them for the purposes of defraying the expenses of
that department) shall be paid into and form one Consolidated Fund.

Withdrawals from Consolidated Fund or other public funds

     118. (1) No moneys shall be withdrawn from the Consolidated Fund except-

     (a) to meet expenditure that is charged upon the Fund by this
Constitution or by any Act of Parliament;

     (b) where the issue of those moneys has been authorized by an
Appropriation Act, by a supplementary estimate approved by resolution of the
National Assembly or by a law enacted in pursuance of section 120 of this
Constitution.

     (2) No moneys shall be withdrawn from any public fund of Botswana other
than the Consolidated Fund unless the issue of those moneys has been
authorized by or under a law.

     (3) No moneys shall be withdrawn from the Consolidated Fund except in the
manner prescribed by Parliament.

     (4) The deposit of any moneys forming part of the Consolidated Fund with
a bank or with the Crown Agents for Overseas Governments and Administrations
or the investment of any such moneys in securities in which, under the law
for the time being in force in Botswana, trustees are authorized to invest, or
the making of advances to such extent and in such circumstances as may be
prescribed by Parliament, shall not be regarded as a withdrawal of those
moneys from the Fund for the purposes of this section.

Authorization of expenditure

     119. (1) The Minister for the time being responsible for finance shall
cause to be prepared and laid before the National Assembly, before or not
later than thirty days after the commencement of each financial year,
estimates of the revenues and expenditure of Botswana for that year.

     (2) The heads of expenditure contained in the estimates for a financial
year (other than expenditure charged upon the Consolidated Fund by this
Constitution or any other law) shall be included in a Bill to be known as an
Appropriation Bill which shall be introduced into the Assembly to provide 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 in
the said Bill.

     (3) If in any financial year it is found -

     (a) that the amount appropriated by the Appropriation Act for the
purposes included in any head of expenditure is insufficient or that a need
has arisen for expenditure for a purpose for which no amount has been
appropriated by the Appropriation Act; or

     (b) that any moneys have been expended on any head of expenditure in
excess of the amount appropriated for the purposes included in that head by
the Appropriation Act or for a purpose for which no amount has been
appropriated by the Appropriation Act,

a supplementary estimate showing the sums required or spent shall be laid
before the National Assembly and the heads of expenditure shall be included in
a supplementary Appropriation Bill, or in a motion or motions approving such
expenditure, which shall be introduced or moved in the Assembly.

     (4) Where any supplementary expenditure has been approved in a financial
year by a resolution of the National Assembly in accordance with the
provisions of subsection (3) of this section, a supplementary Appropriation
Bill shall be introduced in the National Assembly, not later than the end of
the financial year next following, providing for the appropriation of the sums
so approved.

Authorization of expenditure in advance of appropriation

     120. 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 President may authorize the withdrawal of moneys
from the Consolidated Fund for the purpose of meeting expenditure necessary to
carry on the services of the Government until the expiration of four months
from the beginning of that financial year or the coming into operation of the
Appropriation Act, whichever is the earlier.

Contingencies Fund

     121. (1) Parliament may make provision for the establishment of a
Contingencies Fund and for authorizing the President, if satisfied that there
has arisen an urgent and unforeseen need for expenditure for which no other
provision exists, to make advances from that Fund to meet that need.

     (2) Where any advance is made from the Contingencies Fund, a
supplementary estimate shall be laid before the National Assembly as soon as
possible for the purpose of replacing the amount so advanced.

Remuneration of certain officers

     122. (1) There shall be paid to the holders of the offices to which this
section applies such salaries and such allowances as may be prescribed by
Parliament.

     (2) The salaries and any allowances payable to the holders of the
offices to which this section applies shall be a charge on the Consolidated
Fund.

     (3) The salary payable to the holder of any office to which this section
applies and his terms of office, other than allowances, shall not be altered
to his disadvantage after his appointment.

     (4) Where a person's salary or terms of office depend upon his option,
the salary or terms for which he opts shall, for the purposes of subsection
(3) of this section, be deemed to be more advantageous to him than any others
for which he might have opted.

     (5) This section applies to the offices of judge of the Court of Appeal,
judge of the High Court, member of the Public Service Commission, member of
the Judicial Service Commission, member of the Delimitation Commission,
Auditor-General and Attorney-General.

Public debt

     123. (1) There shall be charged on the Consolidated Fund all debt charges
for which Botswana is liable.

     (2) For the purposes of this section debt charges include interest,
sinking fund charges, the repayment or amortization of debt, and all
expenditure in connection with the raising of loans on the security of the
revenues or the Consolidated Fund of the former Protectorate of Bechuanaland
or Botswana, and the service and redemption of debt thereby created.

Auditor-General

     124. (1) There shall be an Auditor-General, whose office shall be a
public office.

     (2) The public accounts of Botswana and of all officers, courts and
authorities of the Government of Botswana shall be audited and reported on by
the Auditor-General and for that purpose the Auditor-General or any person
authorized by him in that behalf shall have access to all books, records,
reports and other documents relating to those accounts:

     Provided that, if it is so provided by Parliament in the case of any body
corporate directly established by law, the accounts of that body corporate
shall be audited and reported on by such person as may be specified by or
under that law.

     (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) The Auditor-General shall perform such other duties and exercise such
other powers in relation to the accounts of the Government or the accounts of
other public authorities or other bodies as may be prescribed by or under any
Act of Parliament