THE CONSTITUTION OF THE REPUBLIC OF TRINIDAD AND TOBAGO
ESTABLISHMENT OF CONSOLIDATED FUND
112.- 1. All revenues or other moneys raised or received by Trinidad and
Tobago, not being revenues or other moneys payable under this Constitution or
any other law into some other public fund established for a specific purpose
shall, unless Parliament otherwise provides, be paid into and form one
2. No moneys shall be withdrawn from the Consolidated Fund except to meet
expenditure that is charged upon the Fund by this Constitution or any Actor or
where the issue of those moneys has been authorised by an Appropriation Act or
an Act passed in pursuance of section 114 or in accordance with any other
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 No moneys shall be withdrawn from any public fund other than the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 an
4. No moneys shall be withdrawn from the Consolidated Fund or any other public
fund except in the manner prescribed.
AUTHORISATION OF EXPENDITURE FROM CONSOLIDATED FUND
113.- 1. The Minister responsible for finance shall cause to be prepared
and laid before the House of Representatives before or not later than thirty
days after the commencement of each financial year estimates of the revenues
and expenditure of Trinidad and Tobago for that year.
2. The heads of expenditure contained in the estimates, other than expenditure
charged upon the Consolidated Fund by this Constitution or any Act shall be
included in a Bill, to be known as an Appropriation Bill providing 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
3. If in respect of any financial year it is found-
a. that the amount appropriated by the Appropriation 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 Act; or
b. that any moneys have been expended for any purpose in excess of the amount
appropriated for the purpose by the Appropriation Act or for a purpose for
which no amount has been appropriated by the Act,
a supplementary estimate showing the sums required or spent shall be laid
before the House of Representatives and the heads if any such expenditure shall
be included in a Supplementary Appropriation Bill.
AUTHORISATION OF EXPENDITURE IN ADVANCE OF APPROPRIATION
114.- Parliament may make provision under which, if the Appropriation
Act in respect of any financial year has not come into operation by the
beginning of that financial year, the Minister responsible for finance may
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 thirty days from the beginning of that financial year
or the coming into operation of the Act, whichever is the earlier.
115.- 1. Parliament may provide for the establishment of a Contingencies
Fund and for authorising the Minister responsible for finance, if he is
satisfied that there has arisen an urgent and unforeseen need for expenditure
for which no other provision exists, to make advances from the Fund to meet
2. Where any advance is made in accordance with subsection (1) a supplementary
estimate shall be presented and a Supplementary Appropriation Bill shall be
introduced as soon as possible for the purposes of replacing the amount so
ESTABLISHMENT OF OFFICE AND FUNCTIONS OF AUDITOR GENERAL
116.- 1. There shall be an Auditor General for Trinidad and Tobago,
whose office shall be a public office.
2. The public accounts of Trinidad and Tobago and of all officers, courts and
authorities of Trinidad and Tobago shall be audited and reported on annually by
the Auditor General, and for that purpose the Auditor General or any person
authorised by him in that behalf shall have access to all books, records,
returns and other documents relating to those accounts.
3. The Auditor General is hereby empowered to carry out audits of the accounts,
balance sheets and other financial statements of all enterprises that are owned
or controlled by or on behalf of the State.
4. The Auditor General shall submit his reports annually to the Speaker, the
President of the Senate and the Minister of Finance.
5. The President of the Senate and the Speaker shall cause the report to be
laid before the Senate and the House of Representatives, respectively, at the
next sitting of the Senate and the House of Representatives after the receipt
6. In the exercise of his functions under this Constitution the Auditor General
shall not be subject to the direction or control of any other person or
117.- 1. The Auditor General shall be appointed by the President after
consultation with the Prime Minister and the Leader of the Opposition and shall
hold office in accordance with section 136.
2. Where the office of Auditor General is vacant or the holder of the office is
for any reason unable to perform the functions of his office the President
after consultation with the Prime Minister and the leader of the Opposition may
appoint a person to act in the office, and any person so appointed shall,
subject to the provisions of subsection (4) continue to act until his
appointment is revoked by the President, after consultation with the Prime
Minister and the Leader of the Opposition.
3. Before entering upon the duties of his office the Auditor General shall take
and subscribe the oath of office before the President or a person appointed by
the President for the purpose.
4. Nothing done by the Auditor General shall be invalid by reason only that he
has attained the age at which he is required under section 136 to vacate his
5. The Auditor General shall be provided with a staff adequate for the
efficient discharge of his functions.
6. The staff of the Auditor General shall be public officers appointed in
accordance with section 121(8).
118.- 1. The public debt of Trinidad and Tobago shall be secured on the
revenues and assets of Trinidad and Tobago.
2. In this section references to the public debt of Trinidad and Tobago include
references to the interest on that debt, sinking fund payments in respect of
that debt, and the cost, charges and expenses incidental tot he management of
PUBLIC ACCOUNTS COMMITTEES
119.- 1. There shall be a Public Accounts Committee which shall consist
of not less than six no more than ten members.
2. The Chairman of the Public Accounts Committee shall be a member of the
Opposition in the House, if any, and if willing to act. The Chairman and other
members may comprise an equal number of members of the House of Representatives
and the Senate as the House of Representatives may determine.
3. Where the members of the Opposition in the House of Representatives are
unwilling to act as Chairman of the Public Accounts Committee a member of the
Opposition in the Senate shall be appointed and where the members of the
Opposition in the Senate are unwilling so to act one of the Senators, appointed
by the President under section 40(2)(b) shall be appointed Chairman.
4. The Public Accounts Committee shall consider and report to the House of
a. appropriation acounts of moneys expended out of sums granted by Parliament
to meet the public expenditure of Trinidad and Tobago;
b. such other accounts as may be referred to the Committee by the House of
Representatives or as are authorised or required to be considered by the
committee under any other enactment; and
c. the report of the Auditor General on any such accounts.
5. In addition to the Public Accounts Committee established under subsection
(1) there shall be a Public Accounts (Enterprises) Committee which shall
consist of not less than six nor more than ten members.
6. The Chairman of the Public Accounts (Enterprises) Committee shall be one of
the Senators, if any, and if willing to act, appointed under section 40(2)(b)
in accordance with the advice of the Leader of the Opposition and the other
members such members of the House of Representatives and Senators as the House
of Representatives may determine.
7. Where the members of the Opposition in the Senate are unwilling to act as
Chairman of the Public Accounts (Enterprises) Committee, a member of the
Opposition in the House of Representatives shall be appointed and where the
members of the Opposition in the House of Representatives ar unwilling so to
act, one of the Senators appointed by the President under section 40(2)(b)
shall be appointed Chairman.
8. The Public Accounts (Enterprises) Committee shall consider and report to the
House of Representatives on-
a. the audited accounts, balance sheets and other financial statements of all
enterprises that are owned or controlled by or on behalf of the State; and
b. the Auditor General's report on any such accounts, balance sheets and other
9. For the purposes of subsection (8) and section 116(3) an enterprise shall be
taken to be controlled by the State if the Government or any body controlled by
a. exercises or is entitled to exercise control directly or indirectly over the
affairs of the enterprise;
b. is entitled to appoint a majority of the directos of the Board of Directors
of the enterprise; or
c. holds at least fifty per cent of the ordinary share capital of the
as the case may be.
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