(3) Separate estimates of revenue and expenditure must be given for each of the following: (a) (b) (c) (d) (e) the Judiciary; each Commission established in terms of this Constitution; the Public Protector Commission; the office of the Attorney – General; the office of the Auditor – General. (4) Before the estimates are debated in the National Assembly, the estimates must be referred to an appropriate committee of the National Assembly, which may discuss and review them and make appropriate recommendations to the National Assembly. 146. Appropriation Bill (1) The heads of expenditure contained in the estimates, other than expenditure already charged on the Consolidated Revenue Fund by this Constitution or any Act of Parliament, must be included in a Bill to be known as an Appropriation Bill which must be introduced into Parliament to provide for the issue from the Consolidated Revenue Fund of the sums necessary for the purposes specified in the Bill. (2) If the money appropriated under the Appropriation Act is insufficient or if a need has arisen for expenditure for a purpose for which no amount has been appropriated, a supplementary estimate must be laid before the National Assembly, to be followed by a supplementary Appropriation Bill which must be approved by National Assembly before the money is issued from the Consolidated Revenue Fund. 147. Unauthorized Expenditure Under no circumstances may Government authorise the withdrawal of money from the Consolidated Revenue Fund in advance of appropriation and the procedure laid out in this Constitution. 148. Auditor General (1) There will be an Auditor - General who will be appointed by the President on the recommendations of the National Assembly by a resolution supported by a majority of its members. (2) The National Assembly will make its recommendations from a list of three persons nominated by the Parliamentary Public Appointments Committee. 149. Functions of Auditor - General (1) In the exercise of his or her functions, the Auditor - General will be absolutely independent and subject only to the law. 66

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