Judiciary (Retention of Revenue) Act, 2003 (Act 661)

Section 1—Administrative Expenses Charged on the Consolidated Fund. (1) The administrative expenses of the Judiciary including all salaries, allowances, gratuities and pensions payable to or in respect of, persons who serve in the Judiciary are charged on the Consolidated Fund. (2) The salary, allowances, privileges and rights in respect of leave of absence, gratuity, pension and other conditions of service of a Justice of the Superior Court or any judicial officer or other person exercising judicial power, shall not be varied to the person's disadvantage. (3) Funds voted by Parliament or charged on the Consolidated Fund for the Judiciary, shall be released to the Judiciary in quarterly instalments.

Section 2—Submission of Estimates (1) 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 after that as and when the need arises, (a) the estimates of administrative expenses of the Judiciary; and (b) estimates of development expenditure of the Judiciary. (2) The President shall, at least one month before the end of each financial year or thereafter, as and when submitted to the President under subsection (1), cause the estimates to be laid before Parliament. (3) The estimates shall be laid before Parliament with any recommendations that the Government may have on them. (4) The development expenditure of the Judiciary, if approved by Parliament, shall be a charge on the Consolidated Fund.

Section 3—Retention of Percentage of Collections (1) The Judiciary shall, to supplement its budgetary provisions, retain 15 percent of monies collected by it in the course of the performance of its functions for the purpose of defraying the expenses of the Judiciary. (2) The retention of revenue shall be subject to the provisions under the retention of internally generated funds in the Financial Administration Act, 2003 (Act 654). (3) Preparation and submission of revenue estimates and the reporting and accounting for it shall be subject to the provisions of the Financial Administration Act, 2003 (Act 654).

Section 4—Accounts and Audit (1) The Judiciary shall maintain proper books of account and other records in a form determined by the Auditor-General. (2) The Judiciary shall not later than six months after the end of each financial year submit the books of account to the Auditor-General for audit. (3) The Auditor-General shall, within six months after the end of the immediately preceding financial year submit his or her report to Parliament and shall, in that report draw attention to any irregularities in the accounts audited and to any other matter which in his or her opinion ought to be brought to the notice of Parliament. Date of Gazette Notification: 31st December, 2003. 3 image1.jpeg