Article 148A-148I Constitution of Singapore 1963
Article 148A, 148B, 148C, 148D, 148E, 148F, 148G, 148H, 148I, among others, of the Constitution of Singapore 1963 are under Part XI of the Constitution. Part XI is titled Financial Provisions.
Article 148A Singapore Constitution 1963
Withholding of assent to Supply Bill, etc.
(1) The President may, acting in his discretion, withhold his assent to any Supply Bill, Supplementary Supply Bill or Final Supply Bill for any financial year if, in his opinion, the estimates of revenue and expenditure for that year, the supplementary estimates or the statement of excess, as the case may be, are likely to lead to a drawing on the reserves which were not accumulated by the Government during its current term of office, except that if the President assents to any such Bill notwithstanding his opinion that the estimates, supplementary estimates or statement of excess are likely to lead to a drawing on those reserves, the President shall state his opinion in writing addressed to the Speaker and shall cause his opinion to be published in the Gazette.
(2) If the President withholds his assent to any Supply Bill, Supplementary Supply Bill or Final Supply Bill relating to any financial year and no resolution to overrule the President is passed by Parliament under Article 37IF within 30 days of such withholding of assent, Parliament may by resolution authorise expenditure or supplementary expenditure, as the case may be, (not otherwise authorised by law) from the Consolidated Fund and Development Fund during that financial year:
Provided that —
(a) where the President withholds his assent to a Supply Bill, the expenditure so authorised for any service or purpose for that financial year (which shall include any amount authorised under Article 148B(4)) shall not exceed the total amount appropriated for that service or purpose in the preceding financial year; or
(b) where the President withholds his assent to a Supplementary Supply Bill or Final Supply Bill, the expenditure so authorised for any service or purpose shall not exceed the amount necessary to replace an amount advanced from any Contingencies Fund under Article 148C(1) for that service or purpose.
(3) For the purposes of paragraph (a) of the proviso to clause (2), the total amount appropriated for any service or purpose in any financial year shall be ascertained by adding the sums appropriated for such service or purpose by the Supply law, Supplementary Supply law and Final Supply law (if any) for that financial year.
(3A) Upon the passing of a resolution under clause (2), the Minister responsible for finance shall introduce in Parliament a Supply Bill, Supplementary Supply Bill or Final Supply Bill, as the case may be, containing, under appropriate heads, the sums so voted on by Parliament.
(4) In forming his opinion under clause (1) in relation to any Supplementary Supply Bill or Final Supply Bill, the President shall not have regard to any amount for any service or purpose included in the Supplementary Supply Bill or Final Supply Bill which is to replace any amount advanced from any Contingencies Fund under Article 148C(1).
Article 148B Singapore Constitution 1963
Power to authorise expenditure on account, etc., or for unspecified purposes
(1) Subject to clause (3), Parliament may, by resolution approving estimates containing a vote on account, authorise expenditure for part of any year before the passing of the Supply law for that year, but the aggregate sums so voted shall be included under the appropriate heads, in the Supply law for that year.
(2) Subject to clause (3), Parliament may, by resolution approving a vote of credit, authorise expenditure for the whole or part of the year, otherwise than in accordance with Articles 147 and 148, if, owing to the magnitude or indefinite character of any service or to circumstances of unusual urgency, it appears to Parliament desirable to do so.
(3) No resolution of Parliament made under clause (1) or (2) shall have effect unless the President, acting in his discretion, concurs therewith.
(4) If no Supply Bill has become law by the first day of the financial year to which it relates (whether by reason of the President withholding his assent thereto or otherwise), the Minister responsible for finance may, with the prior approval of the Cabinet, authorise such expenditure (not otherwise authorised by law) from the Consolidated Fund, Development Fund or other Government fund as he may consider essential for the continuance of the public services or any purpose of development shown in the estimates until there is a supply law for that financial year:
Provided that the expenditure so authorised for any service or purpose shall not exceed one-quarter of the amount voted for that service or purpose in the Supply law for the preceding financial year.
Article 148C Singapore Constitution 1963
Contingencies Funds
(1) The Legislature may by law create a Contingencies Fund each for the Consolidated Fund and for the Development Fund and authorise the Minister responsible for finance to make advances from the appropriate Contingencies Fund if —
(a) he is satisfied that there is an urgent and unforeseen need for expenditure for which no provision or no sufficient provision has been made by a Supply law; and
(b) the President, acting in his discretion, concurs with the making of such advances.
(2) Where any advance is made by virtue of the authority conferred under clause (1), a supplementary estimate of the sum required to replace the amount so advanced shall, as soon as practicable, be presented to and voted on by Parliament and the sum shall be included in a Supplementary Supply Bill or Final Supply Bill.
(3) If the Minister responsible for finance intends to make any advance from a Contingencies Fund, he shall present to the President a statement stating whether the proposed advance, if replaced, is likely to draw on the reserves which were not accumulated by the Government during its current term of office.
(4) The President may, acting in his discretion, refuse to concur with the making of an advance from a Contingencies Fund which in his opinion, if replaced, is likely to draw on the reserves which were not accumulated by the Government during its current term of office.
Article 148D Singapore Constitution 1963
[Repealed by Act 28 of 2016]
Article 148E Singapore Constitution 1963
Debt charges and moneys required to satisfy judgments
(1) The following are hereby charged on the Consolidated Fund:
(a) all debt charges for which the Government is liable; and
(b) any moneys required to satisfy any judgment, decision or award against the Government by any court or tribunal.
(2) For the purposes of this Article, “debt charges” includes interest, sinking fund charges, repayment or amortisation of debt and all expenditure in connection with the raising of loans on the security of the Consolidated Fund and the service and redemption of debt created thereby.
Article 148F Singapore Constitution 1963
Appointment of Auditor-General
(1) There shall be an Auditor-General who shall be appointed or re-appointed, as the case may be, by the President in accordance with the advice of the Prime Minister unless the President, acting in his discretion, does not concur with that advice.
(2) The Prime Minister shall, before tendering any advice under clause (1), consult the Chairman of the Public Service Commission.
(3) It is the duty of the Auditor‑General to audit and report on the accounts of —
(a) all departments and offices of the Government;
(b) Parliament;
(c) the Supreme Court and all subordinate courts; and
(d) the Public Service Commission, the Judicial Service Commission and the Legal Service Commission.
(4) The Auditor-General shall perform such other duties and exercise such other powers in relation to the accounts of the Government and accounts of other public authorities and other bodies administering public funds as may be prescribed by or under any written law.
(5) Subject to clauses (7) and (8), the Auditor-General shall hold office for a term of 6 years and shall cease to hold that office at the end of that term, but without prejudice to his eligibility for reappointment for further terms of 6 years each.
(6) [Deleted by Act 2 of 2001]
(7) The Auditor-General may at any time resign his office by writing under his hand addressed to the President.
(8) The Auditor-General may be removed from office by the President, if the President concurs with the advice of the Prime Minister, but the Prime Minister shall not tender such advice except for inability of the Auditor‑General to discharge the functions of his office (whether arising from infirmity of body or mind or any other cause) or for misbehaviour and except with the concurrence of a tribunal consisting of the Chief Justice and 2 other Supreme Court Judges nominated for that purpose by the Chief Justice.
(9) The tribunal constituted under clause (8) shall regulate its own procedure and may make rules for that purpose.
(10) Parliament shall by resolution provide for the remuneration of the Auditor‑General and the remuneration so provided shall be charged on the Consolidated Fund.
(10A) Subject to the provisions of this Constitution, the terms of service of the Auditor‑General may be prescribed in regulations made by the President and published in the Gazette, and in so far as they are not prescribed by such law, be determined by the President.
(10B) Regulations made under clause (10A) may provide that any gratuity payable in respect of service as the Auditor‑General shall be charged on the Consolidated Fund.
(11) The remuneration and other terms of service of the Auditor‑General shall not be altered to his disadvantage during his continuance in office.
Article 148G Singapore Constitution 1963
Duty to inform President of certain transactions
(1) It shall be the duty of the Auditor‑General and the Accountant‑General to inform the President of any proposed transaction by the Government which to their knowledge is likely to draw on the reserves of the Government which were not accumulated by the Government during its current term of office.
(2) Where the President has been so informed under clause (1) of any such proposed transaction, the President, acting in his discretion, may disapprove the proposed transaction.
(3) Where the President does not disapprove of any proposed transaction under clause (2) even though he is of the opinion that the proposed transaction is likely to draw on the reserves of the Government which were not accumulated by the Government during its current term of office, the President shall cause his decision and opinion to be published in the Gazette.
Article 148H Singapore Constitution 1963
Publication of President’s opinion regarding certain liabilities of the Government
Where the President considers that certain liabilities of the Government, though not requiring his approval, are likely to draw on the reserves of the Government which were not accumulated by the Government during its current term of office, he shall state his opinion in writing to the Prime Minister and shall cause the opinion to be published in the Gazette.
Article 148I Singapore Constitution 1963
Transfer of Government’s past reserves
(1) Notwithstanding any provision in this Part, a proposed transfer or transfer (whether by or under any written law or otherwise) by the Government of any of its reserves to —
(a) a Government company specified in Part 2 of the Fifth Schedule (referred to in this clause and clause (2) as the transferee company); or
(b) a statutory board specified in Part 1 of the Fifth Schedule (referred to in this clause and clause (2) as the transferee board),
shall not be taken into account in determining whether the reserves accumulated by the Government before its current term of office are likely to be or have been drawn on if —
(i) in the case of a proposed transfer or transfer of reserves by the Government to a transferee company — the board of directors of the transferee company by resolution resolves that those reserves of the Government shall be added to the reserves accumulated by the transferee company before the current term of office of the Government; or
(ii) in the case of a proposed transfer or transfer of reserves by the Government to a transferee board — the transferee board by resolution resolves, or any written law provides, that those reserves of the Government shall be added to the reserves accumulated by the transferee board before the current term of office of the Government.
(2) Any reserves transferred by the Government together with or under any undertaking, resolution or written law referred to in clause (1) shall be deemed to form part of the reserves accumulated by the transferee company or (as the case may be) transferee board before the current term of office of the Government as follows:
(a) where the Supply Bill for any financial year provides for the proposed transfer of reserves and the Supply Bill is assented to by the President — at the beginning of that financial year;
(b) where a Supplementary Supply Bill provides for the proposed transfer and the Bill is assented to by the President — on the date of such assent by the President; or
(c) in any other case — on the date those reserves are so transferred.
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