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JUDICIARY (RETENTION OF REVENUE)
ACT, 2003 (ACT 661)
ARRANGEMENT OF SECTIONS
Section
1. Administrative Expenses Charged
on the Consolidated Fund.
2. Submission of Estimates
3. Retention of Percentage of
Collections
4. Accounts and Audit
THE SIX HUNDRED AND SIXTY-FIRST
ACT OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
JUDICIARY (RETENTION OF REVENUE)
ACT, 2003.
AN ACT to reproduce the provisions
on the expenditure of the
Judiciary as set out in the
Constitution; to authorize the
Judiciary to retain a percentage
of the monies it collects in the
course of the performance of its
functions to defray specified
expenses of the Judiciary and to
provide for related matters.
DATE OF ASSENT: 31st December,
2003.
BE IT ENACTED by Parliament as
follows:
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.
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