Brunei Darussalam 1959 Constitution (reviewed 2006) - Page 10 of 18

PART VIII. FINANCE

56. No taxation unless authorised by law

No tax or rate shall be levied by or for the purposes of Brunei Darussalam except by or under the authority of law.

57. Civil List of His Majesty, His Consort and the Royal Family

There shall be provided by law a Civil List making provision for His Majesty the Sultan and Yang Di-Pertuan, His Consort and other members of the Royal Family, which Civil List shall be a charge on the Consolidated Fund.
The Civil List shall be reasonable, adequate and suitable to the rank, position and dignity of His Majesty the Sultan and Yang Di-Pertuan, His Consort and other members of the Royal Family, and shall not be directly or indirectly diminished during His Majesty the Sultan and Yang Di-Pertuan’s reign.
In assessing the Civil List, it shall not be permissible to take into account any income of His Majesty the Sultan and Yang Di-Pertuan, His Consort and other members of the Royal Family which is derived from the personal estates and properties of His Majesty the Sultan and Yang Di-Pertuan, His Consort and other members of the Royal Family and those which are not the property of Brunei Darussalam.
His Majesty the Sultan and Yang Di-Pertuan may draw up, maintain or amend a schedule of the members of the Royal Family to whom an allowance will be payable under this Article.
His Majesty the Sultan and Yang Di-Pertuan may revoke, suspend or reduce any allowance to any member of the Royal Family to whom such allowance would otherwise be payable under this Article.

58. Consolidated Fund

All revenues and moneys howsoever raised or received by the Government from whatsoever source shall, subject to this Constitution and any written law, be paid into and form one fund to be known as the “Consolidated Fund”.

59. Expenditure charged on Consolidated Fund

There shall be charged on the Consolidated Fund in addition to any grant, remuneration or other moneys so charged by any provision of this Constitution or by any written law—
1. the costs, charges and expenses, other than the emoluments of members of the public service, incidental to the collection and management of the revenues raised or received by the Government;
2. all pensions, compensation for loss of office and gratuities for which the Government is liable;
3. all debt charges for which the Government is liable; and
4. all moneys required to satisfy any judgment, decision or award against the Government by any court or tribunal.
For the purposes of this Article, “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 Consolidated Fund and the service and redemption of debt created thereby.

60. Annual estimates of receipts and expenditure

His Majesty the Sultan and Yang Di-Pertuan shall, in respect of every financial year, cause to be laid before the Legislative Council a statement of the estimated receipts and expenditure of the Government for that year and, unless the Legislative Council by written law in respect of any year otherwise provides, that statement shall be so laid before the commencement of that year.
The estimates of expenditure shall show separately—
1. the total sums required to meet expenditure charged on the Consolidated Fund; and
2. subject to Clause (3), the sums respectively required to meet the heads of other expenditure proposed to be met from the Consolidated Fund.
The sums to be shown under paragraph (b) of Clause (2) shall not include—
1. sums representing the proceeds of any loan raised by the Government for any specific purpose and appropriated for such purpose by or under the written law or Act authorising the raising of that loan; and
2. sums representing any money, or interest on money, received by the Government subject to a trust and to be applied in accordance with the terms of that trust.
The statement shall also show, so far as practicable, the assets and liabilities of the Government, other than the assets and liabilities of the Brunei Investment Agency, at the end of the last completed financial year, the manner in which those assets are invested or held and the general heads in respect of which those liabilities are outstanding.

61. Supply Bill

The heads of expenditure to be met from the Consolidated Fund but not charged thereon other than expenditure to be met by such sums as are mentioned in Clause (3) of Article 60, shall be included in a Bill, to be known as the Annual Supply Bill, providing the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the application of those sums for the purposes specified therein.

62. Supplementary and excess expenditure

If, in respect of any financial year, it is found—

that the amount appropriated by the Annual Supply Act for any purpose is insufficient or that a need has arisen for expenditure for a purpose for which no amount has been appropriated by the Annual Supply Act; or
that any moneys have been expended for any purpose in excess of that amount, if any, appropriated for that purpose by an Annual Supply Act,

a Supplementary Estimate showing the sums required or spent shall be caused by His Majesty the Sultan and Yang Di-Pertuan to be laid before the Legislative Council and the heads of any such expenditure shall be included in a Supplementary Supply Bill.

63. Power to authorise expenditure on account or for unspecified purposes

The Legislative Council shall have power in respect of any financial year—

before the passing of the Annual Supply Bill to authorise by written law expenditure for part of the year; and
to authorise by written law expenditure for the whole or part of the year otherwise than in accordance with Articles 59 to 62 inclusive if, owing to the magnitude or indefinite character of any services or to circumstances which require any action of unusual urgency, it appears to be desirable to do so.

64. Contingencies Fund

The Legislative Council may by written law provide for the creation of a Contingencies Fund and for authorising the Minister of Finance, if satisfied that there has arisen an urgent and unforeseen need for expenditure for which no other provision exists, to make advances from the Contingencies Fund to meet that need.
Where any advance has been made in accordance with Clause (1), a Supplementary Estimate shall be presented and a Supplementary Supply Bill introduced into the Legislative Council as soon as possible for the purpose of replacing the amount so advanced.

65. Withdrawals from Consolidated Fund

Subject to Clause (2), no moneys shall be withdrawn from the Consolidated Fund unless they are—
1. charged on the Consolidated Fund;
2. authorised to be issued by a Supply Act; or
3. authorised to be issued under Article 63.
Clause (1) shall not apply to any such sums as are mentioned in Clause (3) of Article 60.
No moneys shall be withdrawn from the Consolidated Fund except in the manner provided by law.

66. Auditor General

There shall be an Auditor General who shall be appointed by His Majesty the Sultan and Yang Di-Pertuan.
A person who has held the office of Auditor General shall be eligible for re-appointment but shall not, while holding that office be eligible for any other appointment in the public service of Brunei Darussalam.
The Auditor General shall hold office during His Majesty the Sultan and Yang Di-Pertuan’s pleasure, but he may at any time resign his office.
The Legislative Council shall provide for the remuneration of the Auditor General and the remuneration so provided shall be charged on the Consolidated Fund.
Repealed.
Repealed.

67. Powers and duties of Auditor General

The accounts of Brunei Darussalam shall, subject to this Constitution and any written law, be audited and reported upon 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.
The Auditor General shall perform such other duties and exercise such powers in relation to the accounts of Brunei Darussalam and to the accounts of other public authorities and bodies administering public funds as may be provided by any written law.

68. Reports of Auditor General

The Auditor General shall submit his reports to His Majesty the Sultan and Yang Di-Pertuan who may cause the reports to be laid before the Legislative Council.