Section 117-124 Constitution of Botswana 1966
Section 117, 118, 119, 120, 121, 122, 123, 124 of the Constitution of Botswana 1966 are under Chapter VIII of the Constitution. Chapter VIII is titled Finance.
Section 117 Botswana Constitution 1966
All revenues or other moneys raised or received for the purposes of the Government
of Botswana (not being revenues or other moneys that are payable by or under any
law into some other fund established for a specific purpose or that may by or under any law be retained by the department of Government that received them for the
purposes of defraying the expenses of that department) shall be paid into and form
one Consolidated Fund.
Section 118 Botswana Constitution 1966
Withdrawals from Consolidated Fund or other public funds
1. No moneys shall be withdrawn from the Consolidated Fund except—
a. to meet expenditure that is charged upon the Fund by this Constitution or
by any Act of Parliament;
b. where the issue of those moneys has been authorized by an Appropriation
Act, by a supplementary estimate approved by resolution of the National
Assembly or by a law enacted in pursuance of section 120 of this
2. No moneys shall be withdrawn from any public fund of Botswana other than the
Consolidated Fund unless the issue of those moneys has been authorized by or
under a law.
3. No moneys shall be withdrawn from the Consolidated Fund except in the
manner prescribed by Parliament.
4. The deposit of any moneys forming part of the Consolidated Fund with a bank or
with the Crown Agents for Overseas Governments and Administrations or the investment of any such moneys in securities in which, under the law for the time
being in force in Botswana, trustees are authorized to invest, or the making of
advances to such extent and in such circumstances as may be prescribed by Parliament, shall not be regarded as a withdrawal of those moneys from the
Fund for the purposes of this section.
Section 119 Botswana Constitution 1966
Authorization of expenditure
1. The Minister for the time being responsible for finance shall cause to be
prepared and laid before the National Assembly, before or not later than 30
days after the commencement of each financial year, estimates of the revenues
and expenditure of Botswana for that year.
2. The organisations of expenditure contained in the estimates for a financial year
(other than expenditure charged upon the Consolidated Fund by this Constitution or any other law) shall be included in a Bill to be known as an Appropriation Bill which shall be introduced into the Assembly to provide for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums for the purposes specified in the said Bill.
3. If in any financial year it is found—
a. that the amount appropriated by the Appropriation Act for the purposes included in any organisation of expenditure is insufficient or that a need has arisen for expenditure for a purpose for which no amount has been appropriated by the Appropriation Act; or
b. that any moneys have been expended on any organisation of expenditure in
excess of the amount appropriated for the purposes included in that organisation by the Appropriation Act or for a purpose for which no amount has been appropriated by the Appropriation Act, a supplementary estimate showing the sums required or spent shall be laid before the National Assembly and the organisations of expenditure shall be included in a supplementary Appropriation Bill, or in a motion or motions approving such expenditure, which shall be introduced or moved in the
4. Where any supplementary expenditure has been approved in a financial year by
a resolution of the National Assembly in accordance with the provisions of subsection (3) of this section, a supplementary Appropriation Bill shall be introduced in the National Assembly, not later than the end of the financial year next following, providing for the appropriation of the sums so approved.
Section 120 Botswana Constitution 1966
Authorization of expenditure in advance of appropriation
Parliament may make provision under which, if the Appropriation Act in respect of
any financial year has not come into operation by the beginning of that financial year, the President may authorize the withdrawal of moneys from the Consolidated Fund for the purpose of meeting expenditure necessary to carry on the services of the Government until the expiration of four months from the beginning of that financial year or the coming into operation of the Appropriation Act, whichever is the earlier.
Section 121 Botswana Constitution 1966
1. Parliament may make provision for the establishment of a Contingencies Fund
and for authorizing the President, if satisfied that there has arisen an urgent and
unforeseen need for expenditure for which no other provision exists, to make
advances from that Fund to meet that need.
2. Where any advance is made from the Contingencies Fund, a supplementary
estimate shall be laid before the National Assembly as soon as possible for the
purpose of replacing the amount so advanced.
Section 122 Botswana Constitution 1966
Remuneration of certain officers
1. There shall be paid to the holders of the offices to which this section applies such
salaries and such allowances as may be prescribed by Parliament.
2. The salaries and any allowances payable to the holders of the offices to which
this section applies shall be a charge on the Consolidated Fund.
3. The salary payable to the holder of any office to which this section applies and
his or her terms of office, other than allowances, shall not be altered to his or her
disadvantage after his or her appointment.
4. Where a person’s salary or terms of office depend upon his or her option, the
salary or terms for which he or she opts shall, for the purposes of subsection (3)
of this section, be deemed to be more advantageous to him or her than any
others for which he or she might have opted.
5. This section applies to the offices of judge of the Court of Appeal, judge of the
High Court, member of the Public Service Commission, member of the Judicial
Service Commission, member of the Delimitation Commission, Director of
Public Prosecutions and Attorney-General.
Section 123 Botswana Constitution 1966
1. There shall be charged on the Consolidated Fund all debt charges for which
Botswana is liable.
2. For the purposes of this section debt charges include interest, sinking fund
charges, the repayment or amortization of debt, and all expenditure in connection with the raising of loans on the security of the revenues or the Consolidated Fund of the former Protectorate of Bechuanaland or Botswana, and the service and redemption of debt thereby created.
Section 124 Botswana Constitution 1966
1. There shall be an Auditor-General, whose office shall be a public office.
2. The public accounts of Botswana and of all officers, courts and authorities of the
Government of Botswana shall be audited and reported on by the Auditor-General and for that purpose the Auditor-General or any person authorized by him or her in that behalf shall have access to all books, records, reports and other documents relating to those accounts:
Provided that, if it is so provided by Parliament in the case of any body corporate
directly established by law, the accounts of that body corporate shall be audited
and reported on by such person as may be specified by or under that law.
3. The Auditor-General shall submit his or her reports to the Minister responsible for finance, who shall cause them to be laid before the National Assembly.
4. The Auditor-General shall perform such other duties and exercise such other powers in relation to the accounts of the Government or the accounts of other
public authorities or other bodies as may be prescribed by or under any Act of
5. In the exercise of his or her functions the Auditor-General shall not be subject to
the direction or control of any other person or authority.
Section 108-116 Botswana Constitution 1966 (The Public Service)