ARTICLE 102 Revenues
(1) All revenues and other moneys raised or received by Malta (not being revenues or other moneys payable into some other fund, being a fund established by or under any law for the time being in force in Malta for a specific purpose) shall, unless Parliament otherwise provides, be paid into and form one Consolidated Fund.
(2) No moneys shall be withdrawn from the Consolidated Fund except to meet expenditure that is charged upon the Fund by this Constitution or any other law for the time being in force in Malta or where the issue of those moneys has been authorised by an Appropriation Act or under section 104 of this Constitution.
(3) No moneys shall be withdrawn from any public Fund other than the Consolidated Fund unless the issue of those moneys has been authorised by or under any law for the time being in force in Malta.
(4) No moneys shall be withdrawn from the Consolidated Fund or any other public fund except in the manner prescribed by or under any law.
(5) The costs, charges and expenses incidental to the collection and management- of the Consolidated Fund shall be a charge on the Fund.
ARTICLE 103 Estimates of Revenues
(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 Malta for that year.
(2) The heads of expenditure contained in the estimates (other than the expenditure charged upon the Consolidated Fund by this Constitution or any other law for the time being in force in Malta) 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 therein.
(3) If in respect of any financial year it is found --
- 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 that Act; or
- that any moneys have been expended for any purpose in excess of the amount (if any) appropriated for the purpose by that Act, a supplementary estimate showing the sums required or spent shall be laid before the House of Representatives and the heads of any such expenditure shall be included in a supplementary appropriation bill.
ARTICLE 104 Emergency Budget
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 such expenditure as he may consider necessary to carry on the government of Malta until the expiration of four months from the beginning of that financial year or the coming into operation of the Act, whichever is the earlier.
ARTICLE 105 Contingencies Fund
(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 that Fund to meet that need.
(2) Where any advance is made in accordance with subsection (1) of this section a supplementary estimate shall be
presented and a supplementary appropriation bill shall be introduced as soon as practicable for the purpose of replacing the amount so advanced.
ARTICLE 106 Debt
(1) The public debt of Malta shall be a charge upon the Consolidated Fund and other public funds of Malta.
(2) In this section references to the public debt of Malta include references to the interest on that debt, sinking fund payments and redemption moneys in respect of that debt and the costs, charges and expenses incidental to the management of that debt.
ARTICLE 107 Salaries of Officers
(1) There shall be paid to the holders of the offices to which this section applies such salaries as may be prescribed by or under any law.
(2) The salaries and any allowances payable to the holders of the offices to which this section applies shall be a charge on the Consolidated Fund.
(3) The salary payable to the holder of any office to which this section applies and his terms of office, other than allowances, shall not be altered to his disadvantage after his appointment, and, for the purposes of this subsection, in so far as the salary or the terms of service of any person depend upon the option of that person, the salary or terms for which he opts shall be deemed to be more advantageous to him than any others for which he might have opted.
(4) This section applies to the offices referred to in sections 48, 91, 95(6), 100, 108, 109, 118 and 120 of this Constitution.
ARTICLE 108 Director of Audit
(1) There shall be a Director of Audit for Malta, whose office shall be a public office and who shall be appointed by the President acting in accordance with the advice of the Prime Minister.
(2) Subject to the provisions of subsection (3) of this section, the Director of Audit shall vacate his office when he attains the age of sixty years.
(3) Subsections (2) and (3) of section 97 of this Constitution shall apply to the Director of Audit.
(4) The accounts of all departments and offices of the Government of Malta, including the-office of the Public Service Commission, and the office of the Clerk to the House of Representatives, and of all Superior and Inferior Courts in Malta shall be audited and reported on annually by the Director of Audit and for that purpose the Director of Audit or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts.
(5) The Director of Audit shall submit his reports made under subsection (4) of this section to the Minister responsible for finance, who shall cause them to be laid before the House of Representatives within thirty days of the receipt thereof by him, or, if the House of Representatives is not sitting, within thirty days of the commencement of the next sitting of the House of Representatives.
(6) If the Minister fails to lay any reports before the House of Representatives in accordance with subsection (5) of this section, the Director of Audit shall, forthwith on the expiration
of the period mentioned in the said subsection, transmit copies of such reports to the Speaker of the House of Representatives (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, as soon as practicable, lay them before the House of Representatives.
(7) In the exercise of his functions under the provisions of subsections (4) and (5) of this section the Director of Audit shall not be subject to the direction or control of any other person or authority.
(8) Nothing in this section shall prevent the performance by the Director of Audit of --
- such other functions in relation to the accounts of the Government of Malta and the accounts of other public authorities and other bodies administering public funds in Malta as may be prescribed by or under any law for the time being in force in Malta; or
- such other functions in relation to the supervision and control of expenditure from public funds in Malta as may be so prescribed.