CHAPTER X – FINANCE
103.
Consolidated Fund
All revenues or other money raised or received for the purposes of the Government (not
being revenues or other money 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
authority that received them for the purposes of defraying the expenses of that authority)
shall be paid into and form one Consolidated Fund.
104.
Withdrawals from Consolidated Fund or other public funds
(1) No money shall be withdrawn from the Consolidated Fund except(a)
to meet expenditure that is charged upon the Fund by this Constitution or by
any other law in force in Mauritius; or
(b)
where the issue of that money has been authorised by an Appropriation law
or by a supplementary estimate approved by resolution of the Assembly or
in such manner, and subject to such conditions, as may be prescribed in
pursuance of section 106.
(2)
No money shall be withdrawn from any, public fund of Mauritius, other than the
Consolidated Fund, unless the issue of that money has been authorised by or
under a law.
(3)
No money shall be withdrawn from, the Consolidated Fund except in the manner
prescribed.
(4)
The deposit of any money forming part of the Consolidated Fund with a bank or
with the State Agents for Overseas Governments and Administrations or the
investment of any such money in such securities as may be prescribed shall not be
regarded as a withdrawal of that money from the Fund for the purposes of this
section.
Amended by [Act No. 48 of 1991]
105.
Authorisation of expenditure
(1)
(2)
The Minister responsible for finance shall cause to be prepared and laid before the
Assembly, before or not later than 30 days after the commencement of each
financial year, estimates of the revenues and expenditure of Mauritius for that year.
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, 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 Bill.