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(6)
The development expenditure of the Judiciary, if approved by Parliament, shall be a charge on the
Consolidated Fund.
(7)
Parliament shall prescribe the procedure for the presentation of Appropriation Bills.
(8)
Where, in respect of a financial year, it is found that the amount of moneys appropriated by the
Appropriation Act for any purpose is insufficient or that a need has arisen for expenditure for a
purpose for which no sum of moneys has been appropriated by that Act, a supplementary estimate
showing the sum of money required, shall he laid before Parliament for its approval.
(9)
Where, in the case of a financial year, a supplementary estimate has been approved by Parliament in
accordance with clause (8) of this article, a supplementary Appropriation Bill shall be introduced into
Parliament in the financial year next following the financial year to which the estimate relates,
providing for the appropriation of the sum so approved for the purposes specified in that estimate.
(10)
Notwithstanding the provisions of the preceding clauses of this article, the President may cause to be
prepared and laid before Parliament, estimates of revenue and expenditure of Ghana for periods of
over one year.
(11)
Whenever in the estimates prepared in accordance with clauses (1) and (8) of this article provision is
made for an item or vote other than for the Contingency Fund, not relating to a specific item of
expenditure, any moneys voted by Parliament in respect of that item or vote shall be under the
control and supervision of a Committee which shall consist of the President, the Speaker and the
Chairman of the Council of State
180 EXPENDITURE IN ADVANCE OF APPROPRIATION
Where it appears to the President that the Appropriation in respect of any financial year will not
come into operation by the beginning of that financial year, he may, with the prior approval of
Parliament by a resolution, authorise the withdrawal of moneys from the Consolidated Fund for the
purpose of meeting expenditure necessary to carry on the services of the Government in respect of
the period expiring three months from the beginning of the financial year or on the coming into
operation of the Act whichever is earlier.
181 LOANS
(1)
Parliament may, by are solution supported by the votes of a majority of all the members of
Parliament, authorise the Government to enter into an agreement for the granting of a loan out of
any public fund or public account.
(2)
An agreement entered into under clause (1) of this article shall be laid before Parliament and shall not
come into operation unless it is approved by a resolution of Parliament.
(3)
No loan shall be raised by the Government on behalf of itself or any other public institution or
authority otherwise than by or under the authority of an Act of Parliament.
Ghana 1992 (rev. 1996)
Page 89