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178 WITHDRAWAL PROM PUBLIC FUNDS, ETC
(1)
No moneys shall be withdrawn from the Consolidated Fund except (a) to meet expenditure that is charged on that Fund by this Constitution or by an Act of
Parliament; or
(b) where the issue of those moneys has been authorised (i) by an Appropriation Act; or
(ii) by a supplementary estimate approved by resolution of Parliament passed for the purpose; or
(iii) by an Act of Parliament enacted under article 179 of this Constitution; or
(iv) by rules or regulations made under an Act of Parliament in respect of trust moneys paid into the
Consolidated Fund.
(2)
No moneys shall be withdrawn from any public fund, other than the Consolidated Fund and the
Contingency Fund, unless the issue of those moneys has been authorised by or under the authority of
an Act of Parliament.
179 AUTHORISATION OF EXPENDITURE
(1)
The President shall cause to be prepared and laid 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 year.
(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 activities which shall be included in a bill to be known as
an Appropriation Bill and which shall be introduced 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 appropriation of those sums for the purposes specified in that bill; and
(b) shall in respect of payments charged on the Consolidated Fund, be laid before Parliament for the
information of members of Parliament.
(3)
The Chief Justice shall, in consultation with the 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 Judiciary.
(4)
The President shall, at the time specified in clause (1) of this article, or thereafter, as and when
submitted to him under clause (3) of this article, cause the estimates referred to in clause (3) of this
article to be laid before Parliament.
(5)
The estimates shall be laid before Parliament under clause (4)  by the President without revision but
with any recommendations that the Government may have on them.

Ghana 1992 (rev. 1996)

Page 88

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