No supplementary grant for any additional unbudgeted spending over the parliamentary approved level shall be considered by the Finance Division, except in cases of severe natural disasters.
The Finance Division on Tuesday notified the strategy for re-appropriation and additional allocation of funds during the financial year, which noted that no supplementary grant for any additional unbudgeted spending over the parliamentary approved level shall be considered by the Finance Division, except in cases of severe natural disasters.
However, where no funds can be made available through re-appropriation and TSG, the following shall be required;
The procedure reflected in para 4 relating to Technical Supplementary Grant at sub-paras (i)-(vii) shall also be followed for supplementary grant.
The notification further stated that in pursuance of Article 84 of the Constitution and Section 10 of the PFM Act 2019, if the amount authorized to be expended for a particular service for a financial year is found insufficient, or if a need has arisen for expenditure upon some new service not included in “Annual Budget Statement (ABS), Schedule of Authorized Expenditure and Details of Demands for Grants and Appropriation (Budget Books)” the following steps shall be taken by the principal accounting officers (PAOs) or heads of the departments/organizations/sub-ordinate offices.
Re-appropriation of Funds;
It stated that
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