Section 42, The Public Financial Management Act, 2016

(1) In accordance with subsection (3) of section 112 ofthe Constitution, the Minister shall lay before Parliament for its approval a Supplementary Estimate when it intends to – (a) increase or decrease an appropriation under the Appropriation Act; (b) create a new appropriation under the Appropriation Act; (c) change the purpose of an appropriation under the Appropriation Act; (d) increase or decrease an amount of a provision for an item of expenditures under the Estimates, if it cannot be increased or decreased through reallocation under section 43; or (e) change the purpose of a provision under the (2) A Supplementary Estimate shall not be laid by the Minister before Parliament – (a) before the start of the seventh month of the financial year; and (b) more than twice within a financial year. (3) Subsection (2) shall not apply, if the submission of the Supplementary Estimate is required under paragraph (c) of subsection (5) of section 37, subsection (3) of section 38, or subsection (5) of section 39. Temporary budget. Supplementary Estimates Supplementary Appropriation Bill. Parliamentary procedure. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201644 45 (4) A Supplementary Estimate shall classify the expenditures in the same manner as the main Estimates. (5) A Supplementary Estimate laid by the Minister before Parliament shall be accompanied by information annexes which include – (a) updated forecasts of revenues of, and expenditures from, the State budget; (b) an assessment of the fiscal impact of the Supplementary Estimate; and (c) any other information as may be deemed