Section 2

“accounting officer” includes every public officer who is charged with the duty of collecting, receiving, or accounting for, or who in fact collects, receives or accounts for, any public moneys, or who is charged with the duty of disbursing, or who does in fact disburse, any public moneys, and every public officer who is charged with the receipt, custody or disposal of, or the accounting for, public stores or who in fact receives, holds or disposes of public stores;

“Consolidated Fund” means the Fund established by Article 58

of the Constitution;

“Constitution” means the Constitution of Brunei Darussalam;

“financial year” means a period of 12 months ending on the 31st day of March in any year;

[S 39/2003]

“Minister” means the Minister of Finance and includes the

Deputy Minister of Finance;

“public moneys” means all revenue, loan, trust and other moneys and all bonds, debentures and other securities whatsoever raised or received by or on account of Brunei

Darussalam, including cession moneys known as tulin and kuripan paid by the Governments of Sarawak and Sabah to

Brunei Darussalam, but does not include Zakat, Fitrah or similar Muslim revenue;

*This Act was originally made as an Order under Article 80 of the Constitution.

Audit 4

“public stores” means chattels the property of or in the possession or under the control of Brunei Darussalam;

“Treasury” means the Minister of Finance and includes any officer under the administrative control or direction of the

Minister.

Terms and conditions of service of Auditor General.