CHILDREN’S PROTECTION AND ADOPTION ACT (as amended at 01 December 2002) 75L Limits on expenditure from Fund (1) Subject to this section, the expenditure incurred by the fund in any financial year shall not exceed such amount as Parliament may by resolution have approved for that financial year and the amount of expenditure on any purpose shall not exceed the amount so approved by Parliament to that purpose : Provided that the Minister may, with the approval of the Minister responsible for finance, authorize any saving on any purpose so approved by Parliament to be expended to meet excess expenditure on any other such purpose. (2) Until Parliament has approved the expenditure for a financial year, the Minister may, in anticipation of approval by Parliament, expend such amount as the President may authorize, not exceeding twenty-five per centum of estimated expenditure for that financial year. (3) If at any time it appears to the President to be necessary ⎯ (a) on any purpose to incur unforeseen expenditure of a special character which has not been approved by Parliament, and which cannot, without seriously prejudicing the achievement of the objects of the Fund, be postponed until Parliament has approved it; or (b) to incur expenditure in excess of the amount already approved by Parliament on a particular purpose; the President may authorize the Minister, in anticipation of the approval of Parliament, to expend such sums as may be required from time to time to meet the expenditure on such purpose: Provided that ⎯ (i) the total sum so authorized shall not at any time exceed ten per centum of the total expenditure already approved by Parliament for that financial year; (ii) the sums expended in terms of this subsection shall be submitted for approval by Parliament not later than during its next sitting. 75M Accounts and audit of Fund (1) The Minister shall ⎯ (a) keep proper accounts and other records relating thereto, in which he shall record all the financial transactions of the Fund; and (b) in respect of each financial year prepare ⎯ (i) a balance sheet; and (ii) a statement of transactions referred to in paragraph (a). (2) The accounts of the Fund shall be audited by the Comptroller and Auditor-General, who shall have all the powers conferred upon him by section 9 of the Audit and Exchequer Act [Chapter 22:03] as though the assets of the Fund were public moneys or State property. (3) The financial year of the Fund shall be the period of twelve months ending on 31st December in each year. 75N Holding of Fund (1) All moneys received on behalf of the Fund shall be paid into a banking account and no money shall be withdrawn therefrom except by means of a cheque signed by such persons as are authorized in that behalf by the Minister. (2) Any part of the Fund not immediately required for the purposes of the Fund may be invested in such manner as the Minister, with the approval of the Minister responsible for Finance, may determine. PART VIII MISCELLANEOUS 76 Consent to surgical or other treatment (1) Where the consent of a parent or guardian is necessary for the performance of any dental, medical, surgical or other treatment upon a minor and the consent of the parent or guardian is refused or cannot be obtained within a period which is reasonable in the circumstances, application may be made to a magistrate of the province where the minor is or is resident for authority to perform the treatment. 41