Section 2: Interpretation

2. Interpretation In this Act— “appropriate Minister”, in relation to a Ministry, Government department or statutory body, means the Minister to whom responsibility for the Ministry, Government department or statutory body, as the case may be, is assigned; “bank” means the Bank of Mauritius, the Development Bank of Mauritius and any other bank licensed under the Banking Act; F6 – 1 [Issue 9] Finance and Audit Act “capital project” means an intervention relating to acquisition or preservation, or to both acquisition and preservation of non-financial assets for meeting defined objectives and consisting of a set of interrelated activities to be carried out within a specified budget and a time-schedule; “centralised services of Government” means the services referred to in the Schedule to the appropriation law in respect of any fiscal year; “Commissioner” means the Commissioner responsible for the subject of finance under the Rodrigues Regional Assembly Act; “department” means— (a) any Government department and the body in the Schedule to the appropriation law in respect of any fiscal year; (b) in respect of centralised services of Government, the Ministry responsible for the subject of finance; “estimates”— (a) means the annual estimates of revenue and expenditure, both recurrent and capital, in respect of the services of the Government, prepared on a 3-fiscal year rolling basis, the estimates for the first year of every such period of 3 fiscal years requiring approval by the National Assembly; and (b) includes any supplementary estimates so approved; “financial instructions” means instructions issued under section 22; “fiscal year” has the same meaning as “financial year” in section 111 of the Constitution; “General Orders” means instructions, including instructions in the form of the Personnel Management Manual issued under the authority of Government for, inter alia, the conduct and discipline of public officers; “head of expenditure”— (a) means the vote of expenditure contained in the estimates for a fiscal year in respect of a department; and (b) includes the vote of expenditure in respect of centralised services of Government in respect of all departments; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “public money” includes— (a) the public revenues of Government; and (b) any money or funds held in his official capacity, whether temporarily or otherwise, by a public officer, either alone or jointly with any person; “Regional Assembly” means the Rodrigues Regional Assembly established under section 75A of the Constitution; [Issue 9] F6 – 2 Revised Laws of Mauritius “revenue” means any cess, toll, tax, rate, duty, fee, fine, penalty, forfeiture, proceeds of sale, loan, grant or other receipt and due of Government arising from whatever source, and over which Parliament has the power of appropriation; “Rodrigues Capital Fund” means the Rodrigues Capital Fund established under section 75D of the Constitution; “Rodrigues Consolidated Fund” means the Rodrigues Consolidated Fund established under section 75D of the Constitution; “Special Fund” means a fund specified in the Schedule. [S. 2 amended by s. 23 (2) of Act 48 of 1991 w.e.f. 12 March 1992; s. 75 (b) of Act 39 of 2001 w.e.f. 30 September 2002; s. 13 (a) of Act 17 of 2007 w.e.f. 1 July 2007; s. 3 of Act 4 of 2008 w.e.f 1 July 2008; s. 5 (a) of Act 1 of 2009 w.e.f. 1 July 2008; s. 3 of Act 1 of 2015 w.e.f. 1 January 2015; s. 19 (a) of Act tution; “Rodrigues Consolidated Fund” means the Rodrigues Consolidated Fund established under section 75D of the Constitution; “Special Fund” means a fund specified in the Schedule. [S. 2 amended by s. 23 (2) of Act 48 of 1991 w.e.f. 12 March 1992; s. 75 (b) of Act 39 of 2001 w.e.f. 30 September 2002; s. 13 (a) of Act 17 of 2007 w.e.f. 1 July 2007; s. 3 of Act 4 of 2008 w.e.f 1 July 2008; s. 5 (a) of Act 1 of 2009 w.e.f. 1 July 2008; s. 3 of Act 1 of 2015 w.e.f. 1 January 2015; s. 19 (a) of Act 18 of 2016 w.e.f. 7 September 2016.]