Notwithstanding anything in this Constitution (other than section 169 (remuneration of certain officials)), the raising and spending of money by the Government (including the imposition of taxation and the raising of loans) is subject to authorization and control by Parliament, and shall be regulated by an Act of Parliament.
For each financial year there shall be-
a National Budget, comprising estimates of-
money proposed to be raised by the Government; and
money proposed to be spent by the Government,
in respect of the financial year; and
appropriations for the service of the financial year, and there may be such supplementary Budgets and supplementary appropriations as are necessary.
Nothing in subsection (2) prevents an appropriation being expressed-
to continue after the end of the financial year; or
to lapse before the end of the financial year.
166. Executive initiative
Except on the recommendation of a Minister, Parliament shall not provide for-
the imposition or increase of taxation, or the raising of money by the Government; or
the imposition or increase of any charge on the public funds of Tuvalu; or
the alteration of any charge on the public funds of Tuvalu otherwise than by reducing it; or
the compounding or remission of any debt due to the Government.
Parliament may reduce the amount of any proposal-
for taxation; or
for the raising of public revenue; or
for any expenditure of public money.
Parliament may not-
increase the amount of any proposal; or
change the effect of any proposal; or
change the purpose of any proposal,
referred to in subsection (2)(a), (b) or (c).
167. The Consolidated Fund
There shall be a Consolidated Fund of Tuvalu, into which, subject to any Act of Parliament, all public money shall be paid.
Acts of Parliament may make provision for or in respect of other public funds not forming part of the Consolidated Fund, which shall be administered and dealt with in accordance with Acts of Parliament.
168. Accounting, etc., for public money
All money of or under the control of the Government shall be dealt with and properly accounted for in accordance with law.
No money of or under the control of the Government shall be spent except as provided by this Constitution or by or under an Act of Parliament.
169. Remuneration of certain officials
This section applies to the offices of-
Governor-General; and
Speaker; and
Prime Minister and other Ministers; and
other members of Parliament; and
Judges of the High Court; and
Attorney-General; and
Auditor-General; and
Commissioner of Police; and
members of the Public Service Commission.
Subject to this section, the holders of the offices to which this section applies shall be paid such salaries or other remuneration and such allowances as are specifically prescribed by an Act of Parliament.
The remuneration and allowances referred to in subsection (2) are charged on and shall be paid out of the Consolidated Fund without appropriation otherwise than by this section.
Subject to subsections (5) and (6), the remuneration and allowances payable to the holder of an office to which this section applies (other than allowances which are specifically excluded by Act of Parliament from the operation of this subsection) shall not be altered to his disadvantage after his appointment.
Subsection (4) does not apply in respect of any reduction in remuneration or allowances which is part of a general reduction applied proportionately to-
all offices to which this section applies; and
all other offices the remuneration of which is specifically prescribed by Act of Parliament.
For the purposes of subsection (4), where any remuneration or allowance to which that subsection applies is based, whether in law or in practice, on a choice made by the holder of the office in question, the remuneration or allowance which he chooses shall be considered to be more advantageous to him than any other which he might have chosen.
DIVISION 2. THE AUDITOR-GENERAL
170. Establishment of the office of Auditor-General
An office of Auditor-General for Tuvalu is established.
The Auditor-General shall be appointed in accordance with section 159(2)(a) (which relates to the appointment of the Auditor-General).
171. Independence of the office of Auditor-General
Subject to section 15 (independence) of Schedule 1, in the performance of his functions under this Constitution and any other law the Auditor-General is not subject to the direction or control of any other person or body.
172. Functions of the Auditor-General
The Auditor-General shall inspect and audit, and report at least once in every financial year to Parliament on-
the public accounts of Tuvalu; and
the control of public money and property of Tuvalu; and
all transactions with or concerning public money or property of Tuvalu,
and has such other functions as are, subject to subsection (4), conferred on him by an Act of Parliament.
Unless other provision is made by or under an Act of Parliament in respect of the inspection and audit of them, subsection (1) extends to the accounts, finances and property of-
each branch, department, agency and instrumentality of the Government; and
each body set up by an Act of Parliament, or by executive or administrative act of the Government, for governmental or official purposes.
Even if other provision for inspection or audit is made as referred to in subsection (2), the Auditor-General may, if he thinks it proper to do so, inspect and audit, and report to Parliament on, any accounts, finances or property of an organization referred to in that subsection so far as they or it relate to, or consist of or are derived from, public money or property of Tuvalu.
An Act of Parliament may-
expand, and provide in more detail for, the functions of the Auditor-General under the preceding provisions of this section; and
confer on the Auditor-General additional functions (including functions of the nature of an efficiency audit or value-for-money audit), not inconsistent with the performance of the functions conferred by those provisions.
Subject to any Act of Parliament, the functions of the Auditor-General may be performed-
in person; or
through officers responsible to him, acting in accordance with his general or specific instructions,
and references to the Auditor-General include references to officers so acting.
PART X. TRANSITIONAL
173. Transitional provisions
The transitional provisions specified in Schedule 5 shall have effect notwithstanding anything contained in this Constitution.
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