Article 179 — Authorisation of Expenditure

(1) The President shall cause to be prepared and la id before Parliament at least one month before the end of the financial year, estimates of the revenues and expenditure of the Government of Ghana for the following financial yea r. (2) The estimates of the expenditure of all public offices and public corporations, other than those set up as commercial ventures— (a) shall be classified under programmes or activit ies which shall be included in a bill to be known as an Appropriation Bill and which shall be i ntroduced into Parliament to provide for the issue from the Consolidated Fund or such other appropriate fund, of the sums of money necessary to meet that expenditure and the appropri ation of those sums for the purposes specified in that bill; and (b) shall, in respect of payments charged on the Co nsolidated Fund, be laid before Parliament for the information of members of Parliament. (3) The Chief Justice shall, in consultation with t he Judicial Council, cause to be submitted to the President at least two months before the end of each financial year, and thereafter as and when the need arises— (a) the estimates of administrative expenses of the Judiciary charged on the Consolidated Fund under article 127 of this Constitution; and (b) estimates of development expenditure of the Jud iciary. (4) The President shall, at the time specified in c lause (1) of this article, or thereafter, as and when submitted to him under clause (3) of this arti cle, cause the estimates referred to in clause (3) of this article to be laid before Parliament. (5) The estimates shall be laid before Parliament u nder clause (4) by the President without revision but with any recommendations that the Gove rnment may have on them. (6) The development expenditure of the Judiciary, i f approved by Parliament, shall be a charge on the Consolidated Fund. (7) Parliament shall prescribe the procedure for th e presentation of Appropriation Bills. (8) Where, in respect of a financial year, it is fo und that the amount of moneys appropriated by the Appropriation Act for any purpose is insuffi cient or that a need has arisen for expenditure for a purpose for which no sum of money s has been appropriated by that Act, a supplementary estimate showing the sum of money req uired, shall be laid before Parliament for its approval. (9) Where, in the case of a financial year, a suppl ementary estimate has been approved by Parliament in accordance with clause (8) of this ar ticle, a supplementary Appropriation Bill shall be introduced into Parliament in the financia l year next following the financial year to which the estimate relates, providing for the appro priation of the sum so approved for the purposes specified in that estimate. (10) Notwithstanding the provisions of the precedin g clauses of this article, the President may cause to be prepared and laid before Parliament, es timates of revenue and expenditure of Ghana for periods of over one year. (11) Whenever in the estimates prepared in accordan ce with clauses (1) and (8) of this article provision is made for an item or vote other than fo r the Contingency Fund, not relating to a specific item of expenditure, any moneys voted by P arliament in respect of that item or vote shall be under the control and supervision of a Com mittee which shall consist of the President, the Speaker and the Chairman of the Coun cil of State.