Malaysia legislation
Section 3
Section 3
Interpretation
*NOTE—The Railway Ordinance 1948 has been repealed and the Railway Administration in existence under the said Ordinance is dissolved—see sections 105 and 92, Railways Act 1991 [Act 463].
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“accounting officer” includes every public officer who is charged with the duty of collecting, receiving, or accounting for, or who in fact collects, receives or accounts for, any public moneys, or who is charged with the duty of disbursing, or who does in fact disburse, any public moneys, and every public officer who is charged with the receipt, custody or disposal of, or the accounting for, public stores or who in fact receives, holds or disposes of public stores;
“bank” in relation to the Consolidated Fund of a State, but not in relation to the Federal Consolidated Fund means any office or branch in Malaysia of a bank licensed under the provisions of the *Banking and Financial Institutions Act 1989 [Act 372] or such other banks registered under the Co-operative Societies Act 1993 [Act 502] or established under any written law as may be approved by the Minister;
“Consolidated Fund” means the Federal Consolidated Fund and the
Consolidated Funds of the States as constituted by Article 97(1)
and (2) of the Federal Constitution, and references to the Consolidated
Revenue Account, Consolidated Loan Account and Consolidated
Trust Account are references to the accounts of the particular Fund intended;
“Enactment” means a law made by the Legislature of a State, including Sarawak;
“financial authority” used in relation to the Federal Consolidated
Fund means the Treasury and in relation to the Consolidated Fund of a State means the State financial authority and “State financial authority” means the principal officer, by whatever title called, in charge of the financial affairs of a State;
“financial year” means a period of twelve months ending on the 31st day of December in any year;
“Legislature” in relation to the Federal Consolidated Fund means the
Dewan Rakyat and in relation to the Consolidated Fund of a State means the Legislative Assembly of that State;
*NOTE—The Banking and Financial Institutions Act 1989 [Act 372] has since been repealed by the
Financial Services Act 2013 [Act 758] which comes into operation on 30 June 2013—see sections 271
and 272 of Act 758.
Financial Procedure 7
“Menteri Besar or Chief Minister” in relation to the Consolidated
Fund or estimates of a State means—
(a)
in the case of Sabah, the Minister responsible for finance in the State; and
(b)
in the case of the other States, the Menteri Besar or Chief
Minister of the State and includes the State financial authority of the State, acting in accordance with any directions given to him by the Menteri Besar or Chief
Minister;
“public moneys” means all revenue, loan, trust and other moneys and all bonds, debentures, and other securities whatsoever raised or received by or on account of the Federation or by or on account of a
State but does not include Zakat, Fitrah, Baitul Mal or similar Islamic religious revenues;
“public services of the Federation” means the services specified in paragraph (1)(a), (b), (c), (d), (f) and (h) of Article 132 of the
Federal Constitution;
“public stores” means chattels the property of or in the possession or under the control of the Federation or of a State;
“State accounting officer” means an accounting officer in the service of and engaged in handling the public moneys or public stores of a State.