Section 43, The Public Financial Management Act, 2016

(1) An amount of a provision under the Estimates maynot be reallocated between different heads of expenditures, without approval by Parliament through a Supplementary Estimate. (2) The Minister may, on the request of the head of a budgetary agency, reallocate an amount of a provision for an item of expenditures under the Estimates between different subheads of expenditures but within the same head of expenditures: Provided that the aggregate amount of reallocation between different subheads within the same head may not exceed ten per cent of the total expenditures provided for the head. (3) The head of a budgetary agency may reallocate an amount of a provision for an item of expenditures under the Estimates within the same subheads of expenditures: Provided that the aggregate amount of reallocation within the same subhead may not exceed ten per cent of the total expenditures provided for the subhead. (4) When a head of a budgetary agency reallocates a provision under subsection (3), he shall notify the Minister of the reallocation in such form and manner as prescribed by the Minister. (5) An amount of a provision for an item of expenditures under the Estimates may not be reallocated – (a) from capital expenditures to current expenditures; or (b) to increase wages, salaries, emoluments, allowances, or other personnel expenditures. (6) The Minister shall by statutory instrument prescribe prohibitions and other rules necessary for implementation of this section.