Article 2

In this Order —

“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, but does not include the Minister;

“Consolidated Fund” means the Fund established by Article 58 of the

Constitution;

“Constitution” means the Constitution of Brunei Darussalam;

“Contingencies Fund” means the Fund created by subsection (1) of section 10;

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

“Minister” means the Minister of Finance and Economy;

“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

Constitution (Financial Procedure)

Order 8

Sarawak and North Borneo to Brunei Darussalam, but does not include Zakat, Fitrah or similar Muslim revenues and funds;

“Public Service Commission” means the Public Service Commission established by Article 71 of the Constitution;

“public stores” means chattels which are the property of or in the possession or under the control of the Government of

Brunei Darussalam;

“Treasury” means the Minister and includes any officer under the administrative control or direction of the Minister to whom any powers under this Order have been lawfully delegated.