Public Finance Management Act (Cap. 601)

Sommaire

1. Art. 1 Short title.
2. Art. 2 Interpretation.    Cap. 396.  Cap. 534.   Cap. 461.    Cap. 461.   Cap. 461.      Cap. 396.
3. PART II
4. Art. 3 Administration of the Act.
5. Art. 4 Power of Minister to make regulations.
6. PART III
7. Art. 5 The Accountant General.
8. Art. 6 Financial management.
9. Art. 7 Duties of accounting officers.
10. Art. 8 Misconduct in financial management.  S.L. Const. 03.
11. PART IV
12. Art. 9 Appropriation Act.
13. Art. 10 Authorisation of expenditurebefore appropriation.
14. Art. 11 Virement of savings under the same vote.
15. Art. 12 Supplementary provision.       Cap. 534.
16. Art. 13 TheContingencies Fund.
17. PART V
18. Art. 14 Authority for the issue of moneys.
19. Art. 15 All disbursements to be made by the Accountant General.
20. Art. 16 Payments of accounts by accounting officers.
21. Art. 17 Imprest.
22. Art. 18 The Treasury Clearance Fund.
23. Art. 19 Below-the-Line Deposit Account.
24. Art. 20 Accrual of interest and investment fluctuation.
25. Art. 21 Disbursements out of Treasury Clearance Fund.
26. Art. 22 Power of transfer temporarily from one account to another.
27. Art. 23 Arrangement with bank.
28. Art. 24 The Public Account.
29. Art. 25 All moneys in the bank to be public moneys.
30. Art. 26 Deposits.
31. Art. 27 Unclaimed deposits.
32. Art. 28 Payment of all moneys into the bank.
33. Art. 29 Collection of public moneys to be paid into bank.
34. Art. 30 Borrowing of moneys.
35. Art. 31 Arrangements regarding moneys outside Malta.
36. PART VI
37. Art. 32 Government accounting system and subsidiary accounting system. Accounting officers' books of accounts.
38. Art. 33 Access of the Accountant General to official financial documents.
39. Title 1 – Cash-based accounting
40. Art. 34 Quarterly statement of ConsolidatedFund Account to be published in the Gazette.
41. Art. 35 Annual statements.
42. Art. 36 Preparation of annual financial accounts.
43. Art. 37 Annual report on accounts and finances.
44. Title 2 – Accruals-based accounting
45. Art. 38 Adoption of accruals-based accounting standards.
46. Art. 39 Quarterly accruals-based consolidated statements.
47. Art. 40 Ministerialaudited accruals-based consolidated annual financial statements. Publication of the audited accruals- basedconsolidated financial statements.      Cap. 396.
48. Title 3 – Transitory Period
49. Art. 42 Reporting during the transitory period.
50. Art. 43 Instructions issued by Accountant General during transitory period.
51. PART VII
52. Art. 44 Financial control.
53. Art. 45 Measures against infringement.
54. Art. 46 Intentional infringements.
55. Art. 47 Report issued by the Permanent Secretary.
56. Art. 48 Interest to be charged.
57. Art. 49 Notice issued by the Accountant General.
58. Art. 50 Executive title.     Cap. 12.  Cap. 12.
59. Art. 51 Suit for payment by the Accountant General.
60. Art. 52 Particulars.
61. Art. 53 Concurrent criminal prosecution.
62. Art. 54 Infringement of international obligations.
63. Art. 55 Administrative penalties.
64. PART VIII
65. Art. 56 Duties of the bank. Duties of the public entity.
66. Art. 57 Measures against fraud and  irregularities. Cap. 396.  Cap. 461.          Cap. 12.
67. Art. 58 Interest to be charged.
68. Art. 59 Official information.
69. Art. 60 Regulations for administrative penalties.
70. PART IX
71. Art. 61 Power to invest.
72. Art. 62 Investments in securities held in the name of the Government.
73. Art. 63 Government Securities Board.
74. Art. 64 Sale or conversion of securities.
75. Art. 65 Manner in which securities may be sold, converted or exchanged.
76. Art. 66 Return of securities to be submitted to Auditor General.
77. Art. 67 Inspection and verification of securities. Cap. 396.
78. PART X
79. Art. 68 Management and control of assets.
80. Art. 69 Guidelines for accounting and reporting.
81. Art. 70 Register of assets.
82. Art. 71 Control system.
83. Art. 72 Inspection and reporting of storage facilities.
84. Art. 73 Board of Survey.
85. Art. 74 Composition of Board of Survey.
86. Art. 75 Regulations for the deletion and disposal of Government assets.
87. Art. 76 Assets.
88. PART XI
89. Art. 77 Directives. 
90. Art. 78 Conflicts. Loss of titles to goods or deposits. Transitory provisions. Cap. 174. Language.