the outgoing government to approve • Require the government to report the the expenditure for interim budgets in utilisation of the vote when tabling the election years. [...] When the political transition occurs at the end of the year and disrupts the authorisation of the budget, the vote on account provides a way for the government or caretaker government to obtain authorisation for expenditure prior to the passing of the budget. [...] The date of the second reading of the supply bill is taken as the date of tabling 6 Fiscal Responsibility During Political Transitions: the use of the Vote on Account in Malaysia Policy Paper NO. [...] Ambedkar also implied that the provision institutionalises a necessary agreement between the Government and the Leader of the Opposition that the government may spend in the first months of the fiscal year prior to the passing of the budget: “Unless, therefore, you have a provision for a vote on account i.e., lump sum grant given to executive to cover an expenditure for about two or three months,. [...] In making payment of any grant to a State in accordance with the provisions of this Part, the Federation may deduct the amount of any debt charges payable to the Federation by the State and charged on the Consolidated Fund of that State.
- Pages
- 42
- Published in
- Malaysia
Table of Contents
- Author 3
- Alissa Marianne Rode 3
- Acknowledgements 3
- Table of Contents 5
- Authors ii 5
- Acknowledgements ii 5
- Copyright iii 5
- Table of Contents iv 5
- Abstract v 5
- Executive Summary vii 5
- 1. Background 1 5
- 2. The legal framework for accountability on public expenditure in Malaysia 3 5
- 3.0 Transitional provisions in selected countries under the Westminster parliamentary system 7 5
- 4. Conclusion 21 5
- 5. Recommendations 24 5
- Appendix A - Glossary for Fiscal Authorisation 25 5
- Appendix B Text of the Federal Constitution of Malaysia 26 5
- References List of Laws Regulations and Guidelines Referred 28 5
- REFERENCES 29 5
- Abstract 6
- Malaysia has poorly developed parliamentary conventions 7
- 6. The vote on account has developed 8
- 1. Background 9
- Malaysia has not developed documented parliamentary conventions or rules on the use of the vote on account 10
- 2. The legal framework for accountability on public expenditure 11
- 2.1 The use of vote on account in Malaysia 13
- 3. Transitional provisions in selected countries under the 14
- Westminster parliamentary system 14
- 3.1 The use of vote on account 14
- The United Kingdom 15
- India 16
- Sri Lanka 18
- BOX 1 Problematic Transitional Budget Framework in Sri Lanka 19
- New Zealand 20
- 3.2 Conventions rules and limits for accountability 22
- 3.2.1 Restrictions 22
- Malaysia 22
- Sri Lanka and India 23
- New Zealand 23
- Findings 24
- 3.2.2 Debates and justifi cation in Parliament 24
- Malaysia 25
- Box 2 Standing Orders of the Parliament of Malaysia 25
- Standing Order 68A1 before 2001 amendment 25
- Standing Order 68A after 2001 amendment 25
- Box 3 Scrutiny and debate in the UK Parliament 26
- India 27
- Box 4 An excerpt of the Rules of Procedure and Conduct of Business in the Lok Sabha 27
- New Zealand 27
- Findings 28
- 4. Conclusion 29
- Restrictions 31
- Oversight 31
- Clear Guidelines for Political Transition 31
- 5. Recommendations 32
- Appendix A - Glossary for Fiscal Authorisation 33
- Appendix B Text of the Federal Constitution of Malaysia 34
- Text of Articles of the Constitution that are directly related to the power of Parliament to authorise expenditures 34
- Article 98 34
- Expenditure charged on Federal Consolidated Fund. 34
- Article 99 34
- Annual financial statement 34
- Article 100 35
- Supply Bills 35
- Article 101 35
- Supplementary and excess expenditure 35
- Article 102 35
- Power to authorise expenditure on account or for unspecified purposes 35
- Article 103 36
- Contingencies Fund 36
- References 36
- List of Laws Regulations and Guidelines Referred 36
- INDIA 36
- MALAYSIA 37
- NEW ZEALAND 37
- SRI LANKA 37
- REFERENCES 37
- A Malaysia that upholds the principles of liberty and justice 41
- Selection of IDEAS Publications 2023 - 2024 42