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British Virgin Islands Constitution

PART VI

Finance

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

60. (1) No money shall be withdrawn from the Consolidated Fund except upon the authority of a warrant under the hand of the Minister charged with responsibility for finance (in this Part referred to as "the Minister"):(1) No money shall be withdrawn from the Consolidated Fund except upon the authority of a warrant under the hand of the Minister charged with responsibility for finance (in this Part referred to as "the Minister"):

Provided that where, in the opinion of the Governor, acting in his discretion, moneys are required to enable him to discharge his responsibilities under section 19 of this Order, such moneys may be withdrawn from the Consolidated Fund either-

(a) upon the authority of a warrant under the hand of the Minister; or

(b) upon the authority of a warrant under the hand of the Governor acting in his discretion.

(2) No warrant shall be issued by the Minister for the purpose of meeting any expenditure unless-

(a) the expenditure has been authorised for the financial year during which the withdrawal is to take place -

(i) by an Appropriation Ordinance; or

(ii) by a supplementary estimate approved by resolution of the Legislative Council; or

(b) the expenditure has been authorised in accordance with the provisions of section 62 of this Order; or

(c) it is expenditure (in this Part referred to as "statutory expenditure") that is charged upon the Consolidated Fund by this Order or by any other law.

(3) No moneys shall be withdrawn from any public fund other than the Consolidated Fund unless the issue of those moneys has been authorised by or under any law.

61. (1) The Minister shall cause to be prepared and laid before the Legislative Council as soon as practicable before the commencement of each financial year estimates of the revenues and expenditure of the Virgin Islands for that year:(1) The Minister shall cause to be prepared and laid before the Legislative Council as soon as practicable before the commencement of each financial year estimates of the revenues and expenditure of the Virgin Islands for that year:

Provided that, if the Legislative Council is dissolved less than three months before the commencement of any financial year, the estimates for that year may be laid before the Council as soon as practicable after the commencement of that year.

(2) The heads of expenditure contained in the estimates (other than statutory expenditure) shall be included in a Bill to be known as an Appropriation Bill which shall be introduced into the Legislative Council to provide for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and for the appropriation of those sums to the purposes specified therein.

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

(a) that the amount appropriated by the Appropriation Ordinance to any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Ordinance; or

(b) that any moneys have been expended for any purpose in excess of the amount appropriated to that purpose by the Appropriation Ordinance or for a purpose to which no amount has been appropriated by that Ordinance;

a supplementary estimate, showing the sum required or spent, shall be laid before the Legislative Council.

(4) Where in respect of any financial year any supplementary estimates have been laid before the Legislative Council in accordance with the provisions of subsection (3) of this section and approved by resolution of that Council, a Supplementary Appropriation Bill shall, as soon as practicable after the end of that year, be introduced into that Council to provide for the appropriation to the purposes in question of the sums included in such estimates that have been expended for that year.

(5) Where in respect of any financial year moneys have been withdrawn from the Consolidated Fund upon the authority of a warrant issued by the Governor by virtue of the proviso to section 60 (1) of this Order, the Minister shall, if the circumstances of the case so require, cause a statement of expenditure in respect of such moneys to be prepared and laid before the Legislative Council.

62. If the Appropriation Ordinance in respect of any financial year has not come into operation by the beginning of that financial year, the Legislative Council by resolution may empower the Minister to authorise 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 Ordinance, whichever is the earlier.

63. (1) The Legislature may by law make provision for the establishment of a Contingencies Fund and for authorising the Minister to make advances from that fund if he is satisfied that there is urgent and unforeseen need for expenditure for which no other provision exists. (1) The Legislature may by law make provision for the establishment of a Contingencies Fund and for authorising the Minister to make advances from that fund if he is satisfied that there is urgent and unforeseen need for expenditure for which no other provision exists.

(2) When any advance is made from the Contingencies Fund a supplementary estimate shall, as soon as practicable, be laid before the Legislative Council for the purpose of authorising the replacement of the amount so advanced

64. (1) All debt charges for which the Virgin lslands are liable shall be a charge on the Consolidated Fund.

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

65. (1) There shall be paid to the holders of the offices to which this section applies such salary or other remuneration and such allowances as may be prescribed by or under a law enacted by the Legislature.(1) There shall be paid to the holders of the offices to which this section applies such salary or other remuneration and such allowances as may be prescribed by or under a law enacted by the Legislature.

(2) The remuneration and allowances payable to the holders of those offices shall be a charge on the Consolidated Fund.

(3) The remuneration prescribed in pursuance of this section in respect of the holder of any such office and his other terms of service (other than allowances that are not taken into account in computing, under any law in that behalf, any pension payable in respect of his service in that office) shall not without his consent be altered to his disadvantage after his appointment.

(4) Where a person's remuneration or other terms of service depend upon his option, the remuneration 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 Governor, Deputy Governor, Chairman or other member of the Public Service Commission, Attorney General and Auditor.

66. (1) There shall be an Auditor whose office shall be a public office.

(2) The accounts of the Legislative Council and all Government departments and offices (including the Public Service Commission) shall be audited and reported on annually by the Auditor, and for that purpose the Auditor or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to such accounts.

(3) The Auditor shall submit his reports made under subsection (2) of this section to the Minister who shall cause them to be laid before the Legislative Council.

(4) In the exercise of his functions under the provisions of this section, the Auditor shall not be subject to the direction or control of any other person or authority.