On 30 April 2012, the National Assembly approved the Estimates of Expenditure for 2012 of $172 billion against the Government’s request of $192.8 billion, a reduction of $20.8 billion. Accordingly, the Minister of Finance amended the Appropriation Bill to reflect the downward adjustment, the Assembly approved the amended Bill, and the President gave his assent to it. The Government nevertheless challenged the Assembly’s decision on the grounds that: (a) it acted unconstitutionally; and (b) the Assembly could either approve the budget or reject it, but not reduce it.
Constitutional and legal requirements
Article 218 of the Constitution provides for the Minister of Finance or any other Minister designated by the President to prepare and lay before the Assembly estimates of revenue and expenditure of Guyana for each year. When the Assembly approves the Estimates, the Minister introduces an Appropriation Bill to provide for issues from the Consolidated Fund.
Both the Constitution and the FMA Act are silent on the sequence of events between the time the Estimates are laid, and their approval by the Assembly. The Constitution tends to deal with the generality of the matter under consideration, and the details are normally dealt with by way of legislation. For example, Article 220(1) relating to the
