The State Law and Order Restoration
Council The State Budget Law, 1994
(The State Law and Order Restoration Council Law
No. 3/94)
The 2nd Waning Day of Tabaung, 1355 M.E.
(28th March, 1994)
The State Law and Order Restoration Council hereby
enacts the following Law: -
PART I
Title and Date of Enforcement
1. (a) This Law shall he called
the State Budget Law, 1994;
(b) This Law shall come into force with
effect from the 1st of April, 1994 for the 1994-95 financial
year.
PART II
The State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government
Chief Justice, Attorney General, Auditor General,
Ministries and Departments
Chapter I
Receipts and Expenditures
2. The State Law and Order Restoration
Council, Multi-Party Democracy General Election
Commission, Government, Chief justice, Attorney
General, Auditor General, Ministries and Departments
shall carry out their functions in accordance with
the State Budget Programme. In carrying out such
functions all receipts shall he credited to the
State Budget and all expenditures payable shall
be debited to the State Budget.
3. (a) The respective persons who
have been given the responsibility for the receipts
and expenditures of the State Law and Order Restoration
Council, Multi-Party Democracy General Election
Commission, Government, Chief Justice, Attorney
General, Auditor General, Ministries and Departments
shall supervise and collect those receipts and administer
those expenditures as are shown against them in
Schedules (1), (2), (3) and (4) ;
(b) The respective persons who
have undertaken die responsibility under sub-section
(a) may delegate their powers to the respective
person serving under them;
(c) Supervision and collection
of the receipts and administration of the expenditures
shall be in accordance with the provisions of
this Law, relevant laws, rules, regulations, bye-laws,
orders, directives and procedures.
4. (a) Out of the estimated receipts
shown in Schedules (1) and (3), if foreign aids
and loans received under Chapter III exceed the
estimated amount, and if expenditures of those works
which are to be incurred out of such excess amount
received as foreign aids and loans are in excess
of the sanctioned expenditures shown in Schedules
(2) and (4), the Government may approve after scrutiny.
Provided that, if expenditures to be incurred out
of the State Budget in kyats converted from the
aforesaid foreign aids and loans are not covered
by the sum shown in Schedules (2) and (4), then
it may be incurred out of the reserve fund in accordance
with the provisions of section 6;
(b) The Government shall submit matters
relating to expenditures in excess permitted under sub-section
(a) to the State Law and Order Restoration Council together
with objects and reasons casewise.
5. In respect of any alteration
of sums shown in Schedules (1), (2), (3) and (4)
under requirement of work, it shall be shown in
the revised estimate budget for the 1994-95 financial
year submitted to the State Law and Order Restoration
Council.
Chapter II
Reserve Fund
6. (a) Expenditures incurred by
the State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government,
Chief Justice, Attorney General, Auditor General,
Ministries and, Departments out of the reserve fund
shown in Schedule (4), column 12 shall be effected
only in accordance with the following conditions:
(i) being expenditure which
cannot be anticipated;
(ii) being a case in which
expenditure must he incurred within the financial
year;
(iii) where transfer of budget
heads cannot be effected or where there is no
allotment for transfer of budget heads under
the existing laws, rules, regulations and bye-laws;
(b) any expenditure from the
reserve fund shall be made only by the decision
of the Government;
(c) The Government shall submit
matters relating to expenditure to be incurred
out of the reserve fund to the State Law and Order
Restoration Council together with objects and
reasons casewise.
7. The State Law and Order Restoration
Council, Multi-Party Democracy General Election
Commission, Government, Chief Justice, Attorney
General, Auditor General, Ministries and Departments
shall not be allowed to submit supplementary budget
of the State in respect of receipt of amounts in
excess of or less than the estimated amount under
this Law or appropriation of allotment by transferring
budget heads within the sanctioned expenditure or
expenditure incurred from the reserve fund or expenditure
incurred with the sanction of the Government under
section 4. Provided that if expenditures in conformity
with the conditions contained in sections are not
covered by the reserve fund allowed under this Law,
then such expenditures may be submitted to the State
Law and Order Restoration Council together with
objects and reasons casewise.
Chapter III
Taking of Loans
8. For the purpose of projects
or for expenditures shown in the State Budget, the
Government may take loans by issuing security bonds
guaranteed by Government of debentures or by other
means, within the country or from abroad. Reasonable
rates of interest may he prescribed for such loans.
Condition for repayment, redemption or provision
otherwise may also be stipulated.
9. Regarding loans obtained, by
issuing security bonds for covering the deficient
in the budget of the previous financial year, new
security bonds may be issued when repayment of the
loan becomes due.
10. The State Economic Organizations
and Cantonment Municipalities may take loans from
abroad, for their projects with the approval of
the Government.
11. (a) The Government may empower
the Minister of the Ministry of Finance and Revenue
for carrying out wholly or partly the duties contained
in this Chapter III;
(b) The Minister of the Ministry of Finance
and Revenue may, on behalf of the State Furnish guarantees
for the taking of loans under this Chapter III.
12. During the financial year commencing
1st April 1994 and ending on 31st March 1995, the
amount of loans actually received by the execution
of loan agreements under this Chapter III shall
not exceed kyats fifteen thousand million.
PART III
State Economic Organizations
13. The State Economic Organizations
shall carry out their functions in accordance with
the State Budget Programme. In carrying out such
functions, all receipts shall be credited to the
State Budget and all expenditures payable shall
he debited to the State Budget.
14. (a) The respective persons
who have been given the responsibility for the receipt
and expenditure of the State Economic Organizations
shall supervise and collect these receipts and administer
these expenditures as are shown against them in
Schedules (5) and (6);
(b) The respective persons who
have undertaken the responsibility under sub-section
(a) may delegate their powers to the respective
persons serving under them;
(c) Supervision and collection
of the receipts and administration of the expenditures
shall be in accordance with the provisions of
this Law, relevant laws, rules, regulations, bye-laws,
orders, directives and procedures.
15. (a) The Government may alter
the amounts shown in Schedules (5) and (6), if it
becomes necessary for the functions of the State
Economic, Organizations. Such alterations shall
be shown in the revised estimate budget for the
1994-95 financial year submitted to the State Law
and Order Restoration Council together with objects
and reasons therefor;
(b) The Government may determine the
amount of money to be contributed by the State Economic
Organizations towards the State.
PART IV
Cantonment Municipalities
16. The Cantonment Municipalities
shall subsist on their own funds and shall carry
out their functions in accordance with their Budget
Programmes.
17. (a) The respective persons
who have been given the responsibility for the receipt
and expenditure of Cantonment Municipalities shall
supervise and collect these receipts and administer
those expenditures as are shown against them in
Schedules (7) and (8);
(b) The respective persons who
have undertaken the responsibility under sub-section
(a) may delegate their powers to the respective
persons serving under them;
(c) Supervision and collection
of the receipts and administration of the expenditures
shall be in accordance with the provisions of
this Law, relevant laws, rules, regulations, bye-laws,
orders, directives and procedures.
18. (a) The Government may alter
the amounts shown in Schedules (7) and (8), if it
becomes necessary for the functions of Cantonment
Municipalities. Such alterations shall be shown
in the revised estimate budget for the 1994-95 financial
year submitted to the State Law and Order Restoration
Council together with objects and reasons therefor.
(b) The Government may permit Cantonment
Municipalities to obtain money required for carrying out
their functions or for investment from grants of loans;
19. The Cantonment Municipalities
may collect only such rates and taxes permitted
by the existing laws, rules, regulations, bye-laws,
orders, directives as are relevant to them.
Chapter IV
Development Committees and Municipalities
20. The Government may grant loans
and contributions to the Development Committees
and Municipalities.
Schedule (1)
The State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government,
Chief Justice, Attorney General and Auditor General
Schedule (2)
The State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government,
Chief Justice, Attorney General and Auditor General
Schedule (3)
Ministries and Departments
Schedule (3) end
The State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government,
Chief Justice, Attorney General and Auditor General
Ministries and Departments
Schedule (4)
Ministries and Departments
Schedule (5)
The State Law and Order Restoration Council, Multi-Party
Democracy General Election Commission, Government,
Chief Justice, Attorney General and Auditor General
State Economic Organizations
