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Constitutional Matters III - Constitution (Financial Procedure) Order · art 14

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art 14Yearly statement of accounts

The Minister shall, as soon as practicable after the end of every financial year, prepare in respect of that year —

(a)

a full and particular statement of the Consolidated Revenue

Account showing under the heads and sub-heads of the estimates laid in accordance with the provisions of Article 60 of the Constitution in respect of that year the amounts estimated to be received and spent in that year and the amounts actually received and spent together with the amounts actually received and spent under any heads and sub-heads not included in the estimates so laid;

(b)

a full and particular statement of the Consolidated Loan

Account showing receipts and expenditure of loan moneys;

Constitution (Financial Procedure)

Order 16

(c)

a statement of receipts and expenditure of moneys accounted in the Consolidated Trust Account;

(d)

a statement of the accounts of any fund created by the

Constitution or by section 10 and not accounted in the Consolidated

Trust Account;

(e)

so far as is practicable, a statement of the assets and liabilities of the Government other than the assets and liabilities of the Brunei Investment Agency at the end of the financial year, the manner in which those assets are invested or held, and the general heads in respect of which those liabilities are outstanding;

(f)

as far as is practicable, a statement of outstanding guarantees and other financial liabilities of the Government at the end of the financial year; and

(g)

such other statements as His Majesty the Sultan and Yang

Di-Pertuan may from time to time require:

Provided that where the Minister is His Majesty the Sultan and Yang

Di-Pertuan, then the reference to “Minister” in the first line of this section shall be deemed to be a reference to the Deputy Minister of Finance and

Economy.

Consent from His Majesty [S 4/2022]