Section 38, The Public Financial Management Act, 2016

(1) The President of Republic may issue a warrant underparagraph (c) of subsection (2) of section 114 of the Constitution only when the aggregate amount of the expenditures authorized by warrants issued under the said Article of the Constitution during a financial year does not exceed one per cent of the non-EIR presented in the main Estimates of the financial year. (2) An Appropriation Bill of a financial year shall include an appropriation for issuance of a warrant by the President of Republic under paragraph (c) of subsection (2) of section 114 of the Constitution, the amount of which shall not exceed one per cent of the non-EIR presented in the main Estimates of the financial year. (3) As soon as practicable after the President of Republic has issued a warrant under paragraph (c) of subsection (2) of section 114 of the Constitution, the Minister shall lay before Parliament for its approval a Supplementary Estimate to classify the expenditure made under the warrant into a relevant provision under the Estimates.