Section 39, The Public Financial Management Act, 2016

(1) The State budget may include an unallocated head ofexpenditures to set aside the Consolidated Fund to meet an unspecified need or purpose: Provided that the amount of the unallocated head of expenditures may not exceed one per cent of the non-EIR presented in the main Estimates of the financial year. (2) The Minister may, on his initiative or the request of the head of a budgetary agency, issue a warrant authorizing expenditures to be charged against the unallocated head of expenditures mentioned in subsection (1), when the expenditures are necessary for public interest. Special warrants of the President Unallocated head of expenditures. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201642 43 (3) A request under subsection (2) shall be made in such form and manner as may be specified by the Minister. (4) Every quarter, the Minister shall submit to Parliament a report which includes information about expenditures which have been charged against the unallocated head of expenditures under (5) As soon as practicable after the Minister issues a warrant to charge an expenditure against the unallocated head of expenditures under subsection (2), a Supplementary Estimate shall be laid by the Minister before Parliament for its approval to classify the expenditure into a relevant provision under the Estimates.