Fiji 2013 Constitution

CHAPTER 7. REVENUE AND EXPENDITURE

139. Raising of revenue

1. The raising by the Government of revenue or moneys, whether through the imposition of taxation or otherwise, must be authorised by or under a written law.
2. No taxation or fee may be imposed, waived or varied by the State, except as provided by written law.
3. If a written law permits the waiver or variation of any tax or fee-
   1. a record of each waiver or variation must be maintained together with the reason for it; and
   2. each waiver or variation, and the reason for it, must be reported to the Auditor-General.
4. No law may exempt, or authorise the exemption of, a public officer from payment of any tax or fee by reason of-
   1. the office held by that public officer; or
   2. the nature of the work of the public officer.

140. Consolidated Fund

1. All revenue or moneys raised or received for the purposes of the State or Government must be paid into one Consolidated Fund.
2. Subsection (1) does not apply to revenue or moneys that are payable by or under a written law into some other fund established for a specific purpose or that may, by or under a written law, be retained by the authority receiving them for the purposes of defraying the expenses of that authority.

141. Appropriations to be authorised by law

Moneys must not be withdrawn from the Consolidated Fund or from a fund referred to in section 140(2) except under an appropriation made by law.

142. Authorisation of expenditure in advance of appropriation

1. Subject to any written law, if the Appropriation Act for a year has not come into operation by the beginning of the year, the Minister responsible for finance may, to the extent and subject to the conditions prescribed by any written law, authorise the withdrawal of moneys from the Consolidated Fund for the ordinary services of Government.
2. The total amount authorised for withdrawal under subsection (1) must not exceed one-third of the appropriations made for the ordinary services of Government in respect of the immediately preceding year.

143. Appropriation and taxing measures require ministerial consent

Any written law, that-

1. appropriates revenue or moneys or increases such an appropriation;
2. imposes taxation or an increase in taxation; or
3. reduces the amount of any debt due to the State,

may only be passed by Parliament with the consent of Cabinet, as signified by the Minister responsible for finance.

144. Annual budget

1. In respect of each year ending on 31 December or on such other day as Parliament prescribes, the Minister responsible for finance must cause to be laid before Parliament an annual budget, reflecting estimates of revenue and of capital and current expenditure for the year, in respect of the ordinary services of the Government and services of Parliament.
2. A written law may prescribe the manner in which annual estimates are to be prepared.

145. Guarantees by Government

1. The Government must not guarantee the financial ability of any person or body in respect of a loan or otherwise unless the giving of the guarantee is authorised by Parliament in accordance with conditions prescribed by law.
2. Parliament, by resolution, may require the Minister responsible for finance to present to Parliament, within 7 days after the resolution, information concerning any particular loan or guarantee, including all information necessary to show-
   1. the extent of the total indebtedness by way of principal and accumulated interest;
   2. the use made or to be made of the proceeds of the loan or the purpose of the guarantee;
   3. the provisions made for servicing or repayment of the loan; and
   4. the progress made in the repayment of the loan.

146. Public moneys to be accounted for

All public moneys must be dealt with and accounted for in accordance with law and otherwise in accordance with accounting principles generally accepted in the public sector.

147. Standing appropriation of Consolidated Fund for payment of certain salaries and allowances

1. This section applies to-
   1. the President;
   2. a judicial officer;
   3. the Supervisor of Elections;
   4. the Secretary-General to Parliament;
   5. the Solicitor-General;
   6. the Director of Public Prosecutions;
   7. the Commissioner and the Deputy Commissioner of the Fiji Independent Commission Against Corruption;
   8. the Commissioner of Police;
   9. the Commissioner of the Fiji Corrections Service;
   10. the Commander of the Republic of Fiji Military Forces;
   11. the Auditor-General;
   12. the chairperson and members of the Human Rights and Anti-Discrimination Commission;
   13. the chairperson and members of the Electoral Commission;
   14. the chairperson and members of the Accountability and Transparency Commission;
   15. the members of the Judicial Services Commission referred to in section 104(1)(d) and (e);
   16. the members of the Mercy Commission referred to in section 119(2)(b);
   17. the chairperson and members of the Public Service Disciplinary Tribunal;
   18. the chairperson and members of the Public Service Commission;
   19. the members of the Constitutional Offices Commission referred to in section 132(2)(d) and (e); and
   20. the chairperson and members of any tribunal or medical board established or appointed under this Constitution to consider the question of removal from office of any person.
2. The salaries or allowances payable to a person to whom this section applies are payable out of the Consolidated Fund, which is appropriated accordingly.

148. Standing appropriation of Consolidated Fund for other purposes

1. All debt charges for which the State is liable and all pension benefits (except to the extent that they are a charge on another fund and have been paid out of that fund to the person or authority to whom payment is due) are payable out of the Consolidated Fund, which is appropriated accordingly.
2. In this section-
   • “debt charges” means interest, sinking fund charges, amounts due in respect of repayment or a amortization of debt, and other expenditure incurred in connection with the raising of loans on the security of the revenue of the State or the Consolidated Fund;
     
     “eligible service” means service in a public office but does not include service in a naval, military or air force; and

     “pension benefits” means pensions, compensation, gratuities or other like payments payable to persons in respect of their eligible service or to their spouses, dependents, or personal representatives in respect of that service.