unless required or permitted by law to be paid into any other public fund or account.
70 Revenue and expenditure of Cook Islands Government Account
(1) Except as provided in subclause (3) of this Article, or by any specific appropriation contained in any enactment, all expenditure in any financial year from the Cook Islands Government Account or from any other public fund or account shall be charged to votes specified in an Appropriation Act and in accordance with the statement of proposed expenditure for that financial year as approved by the Legislative Assembly.
(2) Every Appropriation Act shall lapse at the end of the financial year to which it relates.
(3) Subject to such limits and restrictions as may from time to time be prescribed by any enactment, the Minister responsible for finance, or, where any enactment so provides, the Executive Council, may approve the expenditure of such sums as he or it considers necessary—
- (a) In anticipation of provision to be made in the Appropriation Act for any financial year:
- Provided that the total amount issued and paid under this paragraph (a) in any financial year shall not exceed the unexpended balance of the vote in the Appropriation Act for the preceding financial year together with an amount equal to one-fourth of that vote; or
- (b) Where during the period between the passing of the Appropriation Act for any financial year and the end of that year it is desirable that money should be expended in excess of or without the appropriation of the Legislative Assembly:
- Provided that the total amount of all sums issued and paid under this paragraph (b) in any financial year shall not exceed one and a half per cent of the total amount of all sums appropriated by the Appropriation Act for that year.
(4) A statement of the unauthorised expenditure for any financial year shall be included in the accounts for that year laid before the Legislative Assembly.
(5) Subject to the foregoing provisions of this Article, the collection, receipt, custody, banking, issue, expenditure, care, and management of money credited or to be credited to the Cook Islands Government Account or to any other public fund or account shall be as prescribed by enactment.
71 Audit
(1) The Audit Office of New Zealand shall be the auditor of the Cook Islands Government Account and of all other public funds or accounts, and of the accounts of all Departments and offices of executive government and of such other public, statutory, or local authorities or bodies as may be provided by law.
