Section 62, The Public Financial Management Act, 2016

(1) The main Estimates for a financial year to be laidbefore Parliament shall include the amount of a provision for an item of expenditures sufficient to cover the aggregate of portions of the outstanding approved multiannual commitments for the expenditures to be paid within the financial year, in order to prevent occurrence of expenditure arrears. (2) A Supplementary Estimate to be laid before Parliament during a financial year may reduce the amount of a provision for an item of expenditures from the existing provision under the Estimates, only to the extent that the amount of the available provision after the reduction is still sufficient to cover the aggregate of the outstanding approved commitments for the expenditures to be paid within the financial year, in order to prevent occurrence of expenditure arrears.