Section 26, The Public Financial Management Act, 2016

(1) Public money may not be spent, except as expresslyauthorized by the Constitution or an Act of Parliament or an appropriation under an Appropriation Act. (2) The authority to spend public money provided by an appropriation under an Appropriation Act – (a) shall be limited to the amount specified for the appropriation under the Appropriation Act and may not be exceeded; (b) shall be limited to the purpose of the appropriation specified under the Appropriation Act and may not be used for any other purpose; and (c) shall lapse at the end of the financial year to which the Appropriation Act relates unless carryover of the appropriation is allowed under this Act. 28 29 Authority to spend public money. Fiscal risk statement. Policy costing.