Finance and Audit Act

Finance and Audit (Curatelle Fund) Regulations 1978

[GN 190 of 1978 – 19 August 1978] [Section 24]

1. These regulations may be cited as the Finance and Audit (Curatelle Fund) Regulations 1978.

2. In these regulations –

"Curator" means the Curator of Vacant Estates;

"Fund" means the Curatelle Fund referred to in section 19 of the Curatelle Act;

"vacant estate" has the same meaning as in section 2 of the Curatelle Act.

3. The Fund shall –

(a) be administered by the Curator; and

(b) consist of –

 (i) all monies vested in the Curator; and

 (ii) any other sum which may lawfully accrue to the Fund.

4. The Curator shall, not later than 3 months after the end of each financial year, prepare and submit to the Director of Audit –

(a) an annual statement of receipts and payments of the Fund for that financial year; and

(b) a balance sheet showing the assets and liabilities of the Fund at the close of that financial year.

5. The Curator shall, as soon as practicable after the end of every financial year, furnish to the Minister –

(a) a report dealing with the activities, policy and financial position of the Fund during that financial year; and

(b) a copy of the audited accounts of the Fund for that financial year, together with the Director of Audit's report thereon.

6. The Minister shall, at the earliest opportunity, lay a copy of the annual report and audited accounts of the Fund before the National Assembly.

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Finance and Audit (De Chazal Maternity Home Fund) Regulations 1975

[GN 55 of 1975 – 10 May 1975] [Section 24]

1. These regulations may be cited as the Finance and Audit (De Chazal Maternity Home Fund) Regulations 1975.

2. In these regulations –

"Board" means the Board of Trustees referred to in regulation 4;

"Chairperson" means the Chairperson of the Board;

"Fund" means the de Chazal Maternity Home Fund;

"Minister", insofar as it relates to regulations 4, 5, 9 and 10, means the Minister to whom responsibility for the subject of health is assigned.

3. The object of the Fund shall be to assist in reducing infantile mortality.

4. The Fund shall be administered by a Board of Trustees consisting of –

(a) the supervising officer of the Ministry responsible for the subject of health who shall be the Chairperson; and

(b) 2 other persons to be appointed by the Minister.

5. The Minister shall designate a public officer posted to the Ministry responsible for the subject of health to be the Secretary of the Board.

6. The Board shall meet at such place as the Chairperson shall direct –

(a) once every 6 months; and

(b) at such other time as the Chairperson may require.

7. The Fund shall consist of –

(a) the balance of the Fund at the commencement of these regulations; and

(b) any other sum which may lawfully accrue to the Fund.

8. The Board shall, not later than 3 months after the end of each financial year, prepare and submit to the Director of Audit –

(a) an annual statement of the receipts and payments of the Fund for that financial year; and

(b) a balance sheet made up to the end of that financial year showing the assets and liabilities of the Fund.

9. The Board shall, as soon as practicable after the end of each financial year, furnish to the Minister –

(a) a report dealing with the activities, policy and financial position of the Fund during that financial year;

(b) a copy of the audited accounts of the Fund for that financial year together with the Director of Audit's report thereon.

10. The Minister shall, at the earliest available opportunity, lay a copy of the annual report and audited accounts of the Fund before the Assembly.

11. Nothing in these regulations shall be construed so as to authorise expenditure in excess of the balance of the Fund.

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Finance and Audit (Food Security Fund) Regulations 2008

[GN 97 of 2008 – 21 June 2008] [Section 24]

1. These regulations may be cited as the Finance and Audit (Food Security Fund) Regulations 2008.

2. In these regulations –

"Chairperson" means the Chairperson of the Committee;

"Committee" means the Committee referred to in regulation 6;

"FAREI" means the Food and Agricultural Research and Extention Institute established under the Food and Agricultural Research and Extention Institute Act;

"Fund" means the Food Security Fund established under regulation 3;

"MCIA" means the Mauritius Cane Industry Authority established under the Mauritius Cane Industry Authority Act;

"member" –

(a) means a member of the Committee; and

(b) includes the Chairperson and the Vice-chairperson;

"PIC" means the Project Implementation Committee set up by the Mauritius Sugar Authority;

"Vice-chairperson" means the Vice-chairperson of the Committee.

3. There is established for the purposes of these regulations the Food Security Fund.

4. The objects of the Fund shall be to finance –

(a) projects for mobilising land and aquatic resources, inputs for production, human resources, technology and financial resources to optimise food and livestock production locally for domestic consumption;

(b) promotion of surplus food production for exports so as to capture the maximum gains from economies of scale;

(c) projects in partnership with countries in the region such as the Republic of Madagascar, Republic of Mozambique, United Republic of Tanzania and such other countries where opportunities arise to produce food-crops, livestock and marine products for domestic consumption as well as for the regional markets;

(d) promotion of joint ventures with the support of regional blocs and development partners, both public and private, and with countries, including India and China;

(e) sensitisation campaigns to promote healthy eating; and

(f) other projects incidental to or conducive to the attainment of any of the objects referred to in paragraphs (a), (b), (c) and (d).

5. The Fund shall consist of –

(a) sums received from the Consolidated Fund;

(b) contributions made by the private sector;

(c) donations, grants and other receipts from any other person or international organisation; and

(d) any other sum which may lawfully accrue to it.

6. (1) The Fund shall be administered and managed by a Committee which shall consist of –

 (a) a representative of the public sector, who shall be the Chairperson, to be appointed by the Minister, after consultation with the Minister to whom responsibility for the subject of agro-industry is assigned;

 (b) a representative of the private sector, who shall be the Vice-chairperson, to be appointed by the Minister, after consultation with the Minister to whom responsibility for the subject of agro-industry is assigned;

 (c) the supervising officer of the Ministry responsible for the subject of agro-industry or his representative;

 (d) a representative of the Ministry;

 (e) the Accountant-General or his representative;

 (f) the Director of Fisheries;

 (g) a representative of the Chamber of Agriculture;

 (h) the Chief Executive Officer of MCIA;

 (i) the Chief Executive Officer of FAREI;

 (j) a representative of any development partner providing funds; and

 (k) 3 other persons, one of whom shall be from the Island of Rodrigues, to be appointed by the Minister, after consultation with the Minister to whom responsibility for the subject of agro-industry is assigned.

(2) The Committee shall meet as often as is necessary but at least once every month, at such time and place and by using such medium as the Chairperson may determine.

(3) At any meeting of the Committee, 7 members shall constitute a quorum.

(4) The Committee may co-opt such other person as may be of assistance in relation to any matter before it.

(5) Any person co-opted under paragraph (4) shall have no right to vote on any matter before the Committee.

(6) Every member shall be paid such allowance as the Financial Secretary may determine.

(7) Subject to this regulation, the Committee shall regulate its meetings and proceedings in such manner as it may determine.

7. (1) The Committee shall –

 (a) on the basis of proposals made by the Mauritius Sugar Authority, the Chamber of Agriculture, MCIA, FAREI, the Fisheries Division, the private sector and by any other person or on its own proposal, prepare and submit to the Minister to whom responsibility for the subject of agro-industry is assigned, a 3-year strategic plan in line with programme-based budgeting indicating its visions and goals with a view to attaining the objects of the Fund;

 (b) examine projects in line with the strategic plan;

 (c) prepare an implementation plan relating to the projects with full details, including sources of funding and timeframe for their completion and seek financial clearance from the Ministry; and

 (d) seek approval of the projects from the Minister to whom responsibility for the subject of agro-industry is assigned.

(2) (a) The Committee shall set up such technical committee as may be required to assist the Committee in the discharge of its functions under paragraphs (1)(a), (b) and (c) and (3).

(b) Any technical committee set up under subparagraph (a) shall consist of such persons, including members and the PIC, as may be necessary.

(3) The Committee shall, within one month after the end of every quarter, submit a progress report on the implementation of the projects to the Minister to whom responsibility for the subject of agro-industry is assigned, with a copy to the Financial Secretary.

(4) The Committee shall at least once every year review and update the strategic plan.

8. The Minister to whom responsibility for the subject of agro-industry is assigned, may designate such public officers as may be necessary to enable the Committee to discharge its functions under these regulations.

9. The Ministry shall periodically review the achievements of the Fund in relation to its objects and take such appropriate measures as it may determine regarding the Fund.

10. The Committee shall, not later than 3 months after the end of each financial year, prepare and submit to the Director of Audit –

(a) an annual statement of the receipts and payments for that financial year; and

(b) a balance sheet made up to the end of that financial year showing the assets and liabilities of the Fund.

11. The Committee shall, as soon as practicable, after the end of each financial year, submit to the Minister to whom responsibility for the subject of agro-industry is assigned –

(a) a report on the activities and financial position of the Fund during that financial year; and

(b) a copy of the audited accounts of the Fund for that financial year, together with the report of the Director of Audit on those accounts.

12. Nothing in these regulations shall be construed so as to authorise expenditure in excess of the balance of the Fund.

13. (1) Subject to paragraph (2), any surplus money of the Fund shall be invested in such manner as the Minister may, after consultation with the Committee, approve.

(2) The Minister may approve the transfer of any amount of the surplus money of the Fund to the Consolidated Fund.

14. The Minister to whom responsibility for the subject of agro-industry is assigned shall, at the earliest available opportunity, lay a copy of the annual report and audited accounts of the Fund before the Assembly.

15. In case of winding up of the Fund, the assets and liabilities of the Fund shall accrue to the Consolidated Fund.

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Finance and Audit (Human Resource, Knowledge and Arts Development Fund) (Revocation) Regulations 2013

[GN 208 of 2013 – 1 January 2013] [Section 24]

1. These regulations may be cited as the Finance and Audit (Human Resource, Knowledge and Arts Development Fund) (Revocation) Regulations 2013.

2. In these regulations –

"Fund" means the Human Resource, Knowledge and Arts Development Fund established under regulation 3 of the revoked regulations;

"Ministry" means the Ministry responsible for the subject of education;

"revoked regulations" means the revoked Finance and Audit (Human Resource, Knowledge and Arts Development Fund) Regulations 2008.

3. –

4.Notwithstanding the revocation of the Finance and Audit (Human Resource, Knowledge and Arts Development Fund) Regulations 2008 –

(a) any sum guaranteed by the Fund under the revoked regulations in respect of a loan contracted by a student from a commercial bank immediately before 1 January 2013 shall, on 1 January 2013, be deemed to have been guaranteed by the Ministry;

(b) where a student had applied for a loan from a commercial bank before 1 January 2013 and the loan has, on or before the date immediately before 1 January 2013, been contracted by that student, the sum in respect of that loan shall be guaranteed by the Ministry;

(c) where a scholarship has been awarded by the Fund under the revoked regulations to a student and the student has, on the date immediately before 1 January 2013, not yet completed the course in respect of which the scholarship was awarded, the student shall, on 1 January 2013, be eligible, subject to the conditions of the scholarship, to be funded by the Ministry in respect of the remaining period of that scholarship;

(d) where a bond furnished by a student in respect of a scholarship awarded by the Fund under the revoked regulations is valid on the date immediately before 1 January 2013, the bond shall, on 1 January 2013, remain valid and shall be enforced by the Ministry;

(e) where the conditions of a bond furnished by a student in respect of a scholarship awarded by the Fund under the revoked regulations have not been fulfilled on the date immediately before 1 January 2013, the bond shall, on 1 January 2013, be enforced by the Ministry.

5. –

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Finance and Audit (Local Infrastructure Fund) Regulations 2008

[GN 99 of 2008 – 21 June 2008] [Section 24]

1. These regulations may be cited as the Finance and Audit (Local Infrastructure Fund) Regulations 2008.

2. In these regulations –

"Chairperson" means the Chairperson of the Committee;

"Committee" means the Committee referred to in regulation 6;

"Fund" means the Local Infrastructure Fund established under regulation 3;

"local authority" has the same meaning as in the Local Government Act;

"member" –

(a) means a member of the Committee; and

(b) includes the Chairperson and the Vice-chairperson;

"Vice-chairperson" means the Vice-chairperson of the Committee.

3. There is established for the purposes of these regulations the Local Infrastructure Fund.

4. The objects of the Fund shall be to contribute to the financing of –

(a) projects in local authorities for the provision and upgrading of key infrastructure such as public markets, fairs, traffic centres, public libraries, exhibition halls, theatres, nurseries and pre-primary schools and such other buildings for the local community;

(b) projects for flood mitigation, including improvement to drains, bridges, lakes, rivulets and streams;

(c) other infrastructure such as swimming pool, playing fields, waterfront, multi-purpose complex, fish landing station with marketing facility and crematorium;

(d) programmes and schemes to promote sports, leisure, welfare and cultural activities; and

(e) such other projects incidental to or conducive to the attainment of any of the objects referred to in paragraph (a), (b), (c) and (d).

5. (1) The Fund shall consist of –

 (a) sums received from the Consolidated Fund;

 (b) contributions made by the private sector;

 (c) donations, grants and other receipts from any other persons and international organisations; and

 (d) –

 (e) any other sum which may lawfully accrue to it.

(2) The Committee may, on the basis of the proposals, implementation plans and the progress report referred to in regulation 7, reallocate the amount earmarked for a local authority to any other local authority.

6. (1) The Fund shall be administered and managed by a Committee which shall consist of –

 (a) the supervising officer of the Ministry responsible for the subject
of local government, who shall be the Chairperson;

 (b) a representative of the Ministry;

 (c) a representative of the Ministry responsible for the subject of public infrastructure;

 (d) a representative of the Ministry responsible for the National Development Unit;

 (e) the Accountant-General or his representative;

 (f) the chief executive of every local authority; and

 (g) 3 other persons, to be appointed by the Minister, after consultation with the Minister to whom responsibility for the subject of local government is assigned.

(2) The Minister may, after consultation with the Minister to whom responsibility for the subject of local government is assigned, appoint a Vice-chairperson from amongst the members referred to in paragraph (1)(b) to (g).

(3) The Committee shall meet as often as is necessary but at least once every quarter and at such time and place as the Chairperson may determine.

(4) At any meeting of the Committee, 9 members shall constitute a quorum.

(5) The Committee may co-opt such other person as may be of assistance in relation to any matter before it.

(6) Any person co-opted under paragraph (5) shall have no right to vote on any matter before the Committee.

(7) Every member shall be paid such allowance as the Financial Secretary may determine.

(8) Subject to this regulation, the Committee shall regulate its meetings and proceedings in such manner as it may determine.

7. (1) The Committee shall –

 (a) on the basis of proposals made by the local authorities and by any other person or on its own proposal, prepare and submit to the Minister to whom responsibility for the subject of local government is assigned a 3-year strategic plan in line with programme-based budgeting indicating its visions and goals with a view to attaining the objects of the Fund;

 (b) examine projects in line with the strategic plan;

 (c) prepare an implementation plan relating to the projects with full details, including sources of funding and timeframe for their completion and seek financial clearance from the Ministry; and

 (d) seek approval of the projects from the Minister to whom responsibility for the subject of local government is assigned.

(2) The Committee shall, within one month after the end of every quarter, submit a progress report on the implementation of the projects to the Minister to whom responsibility for the subject of local government is assigned, with a copy to the Financial Secretary.

(3) The Committee shall review and update the strategic plan at least once every year.

8. The Minister to whom responsibility for the subject of local government is assigned may designate such public officers as may be necessary to enable the Committee to discharge its functions under these regulations.

9. The Ministry shall periodically review the achievements of the Fund in relation
to its objects and take such appropriate measures as it may determine regarding the Fund.

10. The Committee shall, not later than 3 months after the end of each financial year, prepare and submit to the Director of Audit –

(a) an annual statement of the receipts and payments for that financial year; and

(b) a balance sheet made up to the end of that financial year showing the assets and liabilities of the Fund.

11. The Committee shall, as soon as practicable, after the end of each financial year, submit to the Minister to whom responsibility for the subject of local government is assigned –

(a) a report on the activities and financial position of the Fund during that financial year; and

(b) a copy of the audited accounts of the Fund for that financial year, together with the report of the Director of Audit on those accounts.

12. Nothing in these regulations shall be construed so as to authorise expenditure in excess of the balance of the Fund.

13. (1) Subject to paragraph (2), any surplus money of the Fund shall be invested in such manner as the Minister may, after consultation with the Committee, approve.

(2) The Minister may approve the transfer of any amount of the surplus money of the Fund to the Consolidated Fund.

14. The Minister to whom responsibility for the subject of local government is assigned shall, at the earliest available opportunity, lay a copy of the annual report and audited accounts of the Fund before the Assembly.

15. In case of winding up of the Fund, the assets and liabilities of the Fund shall accrue to the Consolidated Fund.

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Finance and Audit (Maurice Ile Durable Fund) Regulations 2008

[GN 96 of 2008 – 21 June 2008] [Section 24]

1. These regulations may be cited as the Finance and Audit (Maurice Ile Durable Fund) Regulations 2008.

2. In these regulations –

"appropriate Minister" means the Minister to whom responsibility for the subject of Maurice Ile Durable and sustainable development is assigned;

"Chairperson" means the Chairperson of the Committee;

"Committee" means the Committee referred to in regulation 6;

"Fund" means the Maurice Ile Durable Fund established under regulation 3;

"member" –

(a) means a member of the Committee; and

(b) includes the Chairperson and the Vice-chairperson;

"Vice-chairperson" means the Vice-chairperson of the Committee.

[Reg. 2 amended by reg. 3(a) of GN 221 of 2010 w.e.f. 11 December 2010.]

3. There is established for the purposes of these regulations the Maurice Ile Durable Fund.

4. The objects of the Fund shall be to finance projects, schemes or programmes –

(a) for the conservation of local natural resources with a view to achieving sustainable development;

(b) for mitigation against, adaptation to, and increase of resilience to, climate change;

(c) for the promotion of sustainable consumption and production, including efficient use of resources, cleaner production, sustainable public service practices and increase in the use of sustainable products;

(d) to explore and harness potential sources of renewable energy and to reduce dependency on imported fossil fuels;

(e) to foster research, development and innovation with a view to promoting sustainable development;

(f) for the promotion of energy conservation and energy efficiency;

(g) to encourage the production of energy from renewable energy sources on a small scale by any individual, household, business or group and for the sale of any surplus to the national grid;

(h) for sustainable transportation which promotes environment friendly and low emitting fuel-efficient motor vehicles, including buses under the Bus Modernisation Programme;

(i) to encourage and promote sustainable waste management through waste reduction, reuse and recycling;

(j) to educate people and raise awareness on sustainable development;

(k) to encourage efficient and responsible use of water resources;

(l) which are incidental to or conducive to the attainment of any of the objects referred to in paragraphs (a) to (k).

[Reg. 4 revoked and replaced by reg. 3(b) of GN 221 of 2010 w.e.f. 11 December 2010.]

5. The Fund shall consist of –

(a) sums received from the Consolidated Fund;

(b) contributions made by the private sector;

(c) donations, grants and other receipts from any other persons and international organisations;

(d) receipts from the Maurice Ile Durable levy under the Excise Act;

(e) receipts from carbon offset by participating airlines and from other agencies or from carbon credits; and

(f) any other sum which may lawfully accrue to it.

6. (1) The Fund shall be administered and managed by a Committee which shall consist of –

 (a) a Chairperson, to be appointed by the appropriate Minister;

 (b) a Vice-chairperson, to be appointed by the appropriate Minister;

 (c) a representative of the Ministry responsible for the subject of environment and sustainable development;

 (d) a representative of the Ministry responsible for the subject of local government;

 (e) a representative of the Ministry responsible for the subject of public infrastructure;

 (f) a representative of the Ministry responsible for the subject of land transport;

 (g) a representative of the Ministry responsible for the subject of energy and public utilities;

 (h) a representative of the Ministry;

 (i) a representative of the Ministry responsible for the subject of Rodrigues;

 (j) the Accountant-General or his representative; and

 (k) 2 other members, having competence and knowledge in the relevant field, to be appointed by the appropriate Minister.

(2) The Chairperson, Vice-chairperson and the 2 other members referred to in paragraph (1)(k) shall be appointed on such terms and conditions as the appropriate Minister may determine.

(3) The appropriate Minister shall designate –

 (a) a public officer to act as Secretary to the Committee; and

 (b) such other public officers as may be necessary to assist the Committee in the discharge of its functions under these regulations.

(4) The Secretary to the Committee shall –

 (a) give notice of every meeting of the Committee to the members;

 (b) prepare and attend every meeting of the Committee;

 (c) keep minutes of proceedings of every meeting of the Committee; and

 (d) have such other duties as may be conferred upon him by the Committee.

(5) (a) The Committee may co-opt such other person as may be of assistance in relation to any matter before it.

(b) A person co-opted under subparagraph (a) shall have no right to vote on any matter before the Committee.

(6) (a) The Committee may set up such technical committee from among its members, from other persons co-opted under paragraph (5) and from public officers designated under paragraph (3), as may be necessary to assist the Committee in the discharge of its functions under these regulations.

 (b) Any technica

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