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Law library · Sierra Leone · The Constitution of Sierra Leone, 1991

Section 114: Withdrawal of moneys from general revenues.

In force, as amendedThe Constitution of Sierra Leone, 1991, Sierra Leone

(1) No moneys shall be expended from the general revenue of the Republic unless—a. the expenditure is authorised by a warrant under the hand of the President; or b. the expenditure is charged by this Constitution or any other law on the general revenues of the Republic; or c. the expenditure is of moneys received by a department of Government and is made under the provisions of any law which authorises that department to retain and expend those moneys for defraying the expenses of the department. (2) No warrant shall be issued by the President authorising expenditure from the general revenues of the Republic unless— a. the expenditure is necessary to carry on the services of the Government in respect of any period not exceeding four months beginning with the commencement of a financial year during which the Appropriation Act for that financial year is not in force; or b. the expenditure has been proposed in a supplementary estimate to be approved by Parliament; or c. no provision exists for the expenditure and the President considers that there is such an urgent need to incur the expenditure that it would not be in the public interest to delay the authorisation of the expenditure until such time as a supplementary estimate can be laid before and approved by Parliament; or d. the expenditure is incurred on capital projects continuing from the previous financial year until the commencement of the Appropriation Act for the current financial year. (3) The President shall, immediately after he has signed any warrant authorising expenditure from the general revenues of the Republic, cause a copy of the warrant to be transmitted to the Accountant-General. (4) The issue of warrants under paragraph (c) of subsection (2), the investment of moneys forming part of the general revenue of the Republic and making of advances from such revenues shall be subject to such limitations and conditions as Parliament may from time to time prescribe. Remuneration of the President and certain other officers.

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