Cap. 511 Art. 24Expenditure.

(1) No expenditure shall be made or incurred by the Malta

Libraries unless it has been approved by the House.

(2) Notwithstanding the provisions of sub-article (1) -

(a) until the expiration of six months from the beginning of a financial year, or until the approval of the estimates for that year by the House, whichever is the earlier date, the Malta Libraries may make or incur expenditure for carrying out its functions under this Act not exceeding in the aggregate one-half of the amount approved for the preceding financial year;

(b) expenditure approved in respect of a head or subhead of the estimates may, with the approval of the Minister, be incurred in respect of another head or sub-head of the estimates;

(c) in respect of the first financial year, the Malta Libraries may make or incur expenditure until the approval of the estimates for that year by the House not exceeding in the aggregate such amounts as the Minister responsible for finance may, after consultation with the Minister, allow;

(d) if in respect of any financial year it is found that the amount approved by the House is not sufficient, or if a need has arisen for expenditure for a purpose not provided for in the estimates, the Malta Libraries may adopt supplementary estimates for approval by the House and pending such approval, the Malta Libraries may in special circumstances and with the approval of the Minister, acting in consultation with the Minister responsible for finance, incur the relative expenditure or part thereof as the said Minister may so approve, and in any such case the provisions of this Act applicable to the estimates shall, as near as accounts in respect of each financial year.

(2) The accounts of the Malta Libraries shall be audited by an auditor or auditors to be appointed by it and approved by the Minister: Provided that the Minister responsible for finance may require the books and other records of the Malta Libraries to be audited or examined by the Auditor General who shall for this purpose have power to carry out such physical checking and other verification, and may require such information, as the Auditor General may deem necessary.

(3) After the end of each financial year, at the same time as a copy of the estimates of the Malta Libraries is forwarded to the Minister under article 23, the National Librarian shall cause a copy of the statement of accounts duly audited to be transmitted to the Minister and to the Minister responsible for finance together with a copy of any report made by the auditor or auditors on that statement or on the accounts of the Malta Libraries.

(4) The Minister shall cause a copy of every such statement and report to be laid before the House.