Jamaica 1962 Constitution (reviewed 2015)

CHAPTER VIII.  FINANCE

114. Consolidated Fund

There shall be in and for Jamaica a Consolidated Fund, into which, subject to the provisions of any law for the time being in force in Jamaica, shall be paid all revenues of Jamaica.

115. Estimates

1. The Minister responsible for finance shall, before the end of each financial year, cause to be prepared annual estimates of revenue and expenditure for public services during the succeeding financial year, which shall be laid before the House of Representatives.
2. The estimates of expenditure shall show separately the sums required to meet statutory expenditure (as defined in subsection (4) of section 116 of this Constitution) and the sums required to meet other expenditure proposed to be paid out of the Consolidated Fund.

116. Authorisation of expenditure

1. The Minister responsible for finance shall, in respect of each financial year, at the earliest convenient moment, introduce in the House of Representatives an Appropriation Bill containing, under appropriate heads for the several services required, the estimated aggregate sums which are proposed to be expended (otherwise than by way of statutory expenditure) during that financial year.
2. Whenever—
   1. any monies are expended or are likely to be expended in any financial year on any services which are in excess of the sum provided for that service by the Appropriation law relating to that year; or
   2. any monies are expended or are likely to be expended (otherwise than by way of statutory expenditure) in any financial year upon any new service not provided for by the Appropriation law relating to that year,

   statements of excess or, as the case may be, supplementary estimates shall be prepared by the Minister responsible for finance and shall be laid before and voted on by the House of Representatives; in respect of all supplementary expenditure so voted the Minister responsible for finance may, at any time before the end of the financial year, introduce into the House of Representatives a Supplementary Appropriation Bill containing, under appropriate heads, the estimated aggregate sums so voted, and shall, as soon as possible after the end of each financial year, introduce into the House of Representatives a final Appropriation Bill containing any such sums which have not yet been included in any Appropriation Bill.

3. That part of any estimate of expenditure laid before the House of Representatives which shows statutory expenditure shall not be voted on by the House of Representatives, and such expenditure shall, without further authority of Parliament, be paid out of the Consolidated Fund.
4. For the purposes of this section and section 115 of this Constitution, “statutory expenditure” means—
   1. expenditure charged on the Consolidated Fund or on the general revenues and assets of Jamaica by virtue of any of the provisions of this Constitution or by virtue of the provisions of any other law for the time being in force; and
   2. the interest on the public debt, sinking fund payments, redemption monies, and the costs, charges and expenses incidental to the management of the public debt.

117. Meeting expenditure from Consolidated Fund

1. No sum shall be paid out of the Consolidated Fund except upon the authority of a warrant under the hand of the Minister responsible for finance.
2. Subject to the provisions of subsections (3) and (4) of this section and section 118 of this Constitution, no such warrant shall be issued except in respect of sums granted for the specified public services by the Appropriation law for the financial year in respect of which the withdrawal is to take place or for service otherwise lawfully charged on the Consolidated Fund.
3. The House of Representatives may, by resolution approving estimates containing a vote on account, authorise expenditure for part of any financial year before the passing of the Appropriation law for that year, but the aggregate sums so voted shall be included, under the appropriate heads, in the Appropriation Bill for that year.
4. Where at any time Parliament has been dissolved before any provision or any sufficient provision is made under this Chapter of this Constitution for the carrying on of the government of Jamaica, the Minister responsible for finance may issue a warrant for the payment out of the Consolidated Fund of such sums as he may consider necessary for the continuance of the public services until the expiry of a period of three months commencing with the date on which the House of Representatives first meets after that dissolution, but a statement of the sums so authorised shall, as soon as practicable, be laid before and voted on by the House of Representatives and the aggregate sums so voted shall be included, under the appropriate heads, in the next Appropriation Bill.

118. Contingencies Fund

1. Any law for the time being in force may create or authorise the creation of a Contingencies Fund and may authorise the Minister responsible for finance to make advances from that Fund if he is satisfied that there is an unforeseen need for expenditure for which no provision or no sufficient provision has been made by an Appropriation law.
2. Where any advance is made by virtue of an authorisation conferred under subsection (1) of this section, a supplementary estimate of the sum required to replace the amount so advanced shall, as soon as practicable, be laid before and voted on by the House of Representatives and the sum so voted shall be included in a Supplementary Appropriation Bill or a Final Appropriation Bill.

119. Public debt

1. The public debt of Jamaica is hereby charged on the Consolidated Fund.
2. In this section references to the public debt of Jamaica include references to the interest on that debt, sinking fund payments and redemption monies in respect of that debt and the costs, charges and expenses incidental to the management of that debt.

120. Auditor-General

1. There shall be in and for Jamaica an Auditor-General who shall be appointed by the Governor-General by instrument under the Broad Seal.
2. If the office of Auditor-General is vacant or the Auditor-General is for any reason unable to perform the functions of his office, the Governor-General may appoint a person to act as Auditor-General and any person so appointed shall, subject to the provisions of subsection (1) of section 121 of this Constitution, continue to act until the office of Auditor-General is filled or until his appointment is revoked by the Governor-General.
3. A person who has held the office of Auditor-General shall not be eligible for appointment to any other public office.
4. The Auditor-General shall receive such salary and allowances as may from time to time be prescribed by or under any law or by a resolution of the House of Representatives:Provided that—
   1. no such resolution may reduce any salary or allowance for the time being prescribed by or under a law; and
   2. the salary of the Auditor-General shall not be reduced during his continuance in office.
5. The salary for the time being payable to the Auditor-General under this Constitution shall be charged on and paid out of the Consolidated Fund.
6. In the exercise of his powers under this section the Governor-General shall act in accordance with the recommendation of the Public Service Commission:Provided that—
   1. before he acts in accordance therewith he shall inform the Prime Minister of the nature of that recommendation and shall, if the Prime Minister so requires, once refer that recommendation (hereafter in this subsection called the “original recommendation”) back to the Public Service Commission for reconsideration; and
   2. if, upon such reconsideration, the Public Service Commission submits a different recommendation, the provisions of this subsection and of subsection (2) of section 32 of this Constitution shall apply to that different recommendation as they apply to the original recommendation.

121. Tenure of office of Auditor-General

1. Subject to the provisions of subsections (3) to (6) (inclusive) of this section, the Auditor-General shall hold office until he attains the age of sixty years:Provided that—
   1. he may at any time resign his office; and
   2. the Governor-General, acting in the manner prescribed by subsection (6) of section 120 of this Constitution, may permit an Auditor-General who has attained the age of sixty years to remain in office until he has reached such later age, not exceeding sixty-five years, as may (before the Auditor-General has reached the age of sixty years) have been agreed between the Governor-General and the Auditor-General.
2. Nothing done by the Auditor-General shall be invalid by reason only that he has attained the age at which he is required by this section to vacate his office.
3. The Auditor-General may be removed from office only for inability to discharge the functions thereof (whether arising from infirmity of body or mind or any other cause) or for misbehaviour, and shall not be so removed except in accordance with the provisions of subsection (4) of this section.
4. The Auditor-General shall be removed from office by the Governor-General by instrument under the Broad Seal if the question of his removal from office has been referred to a tribunal appointed under subsection (5) of this section and the tribunal has recommended to the Governor-General that he ought to be removed from office for inability as aforesaid or for misbehaviour.
5. If the Prime Minister or the Chairman of the Public Service Commission advises the Governor-General that the question of removing the Auditor-General from office for inability as aforesaid or for misbehaviour ought to be investigated, then—
   1. the Governor-General shall appoint a tribunal, which shall consist of a Chairman and not less than two other members, selected by the Governor-General, acting on the advice of the Chief Justice, from among persons who hold or have held the office of a judge of a court having unlimited jurisdiction in civil and criminal matters in some part of the Commonwealth or a court having jurisdiction in appeals from any such court; and
   2. that tribunal shall enquire into the matter and report on the facts thereof to the Governor-General and recommend to the Governor-General whether the Auditor-General ought to be removed from office for inability as aforesaid or for misbehaviour.
6. The provisions of the Commissions of Enquiry Law as in force immediately before the appointed day shall, subject to the provisions of this section and of the Third Schedule to this Constitution, apply as nearly as may be in relation to tribunals appointed under subsection (5) of this section or, as the context may require, to the members thereof as they apply in relation to Commissions or Commissioners appointed under that Law, and for that purpose shall have effect as if they formed part of this Constitution.
7. If the question of removing the Auditor-General from office has been referred to a tribunal under subsection (5) of this section, the Governor-General acting in the manner prescribed by subsection (6) of section 120 of this Constitution, may suspend the Auditor-General from performing the functions of his office and any such suspension may at any time be revoked by the Governor-General, acting as aforesaid, and shall in any case cease to have effect if the tribunal recommends to the Governor-General that the Auditor-General should not be removed from office.

122. Functions of Auditor-General

1. The accounts of the Court of Appeal, the accounts of the Supreme Court, the accounts of the offices of the Clerks to the Senate and the House of Representatives and the accounts of all departments and offices of the Government of Jamaica (including the offices of the Cabinet, the Judicial Service Commission, the Public Service Commission and the Police Service Commission but excluding the department of the Auditor-General) shall, at least once in every year, be audited and reported on by the Auditor-General who, with his subordinate staff, shall at all times be entitled to have access to all books, records, returns and reports relating to such accounts.
2. The Auditor-General shall submit his reports made under subsection (1) of this section to the Speaker (or, if the office of Speaker is vacant or the Speaker is for any reason unable to perform the functions of his office, to the Deputy Speaker) who shall cause them to be laid before the House of Representatives.
3. In the exercise of his functions under the provisions of subsections (1) and (2) of this section, the Auditor-General shall not be subject to the direction or control of any other person or authority.
4. The accounts of the department of the Auditor-General shall be audited and reported on by the Minister responsible for finance, and the provisions of subsections (1) and (2) of this section shall apply in relation to the exercise by that Minister of those functions as they apply in relation to audits and reports made by the Auditor-General.
5. Nothing in this section shall prevent the performance by the Auditor-General of—
   1. such other functions in relation to the accounts of the Government of Jamaica and the accounts of other public authorities and other bodies administering public funds in Jamaica as may be prescribed by or under any law for the time being in force in Jamaica; or
   2. such other functions in relation to the supervision and control of expenditure from public funds in Jamaica as may be so prescribed; or
   3. such other functions in relation to the accounts of any other government as he may be empowered to perform by any authority competent in that behalf.