Section 80, The Public Financial Management Act, 2016

(1) When the amount of extractive industries revenuesto be deposited in the Transformational Development Fund Account during a financial year exceeds the amount to be withdrawn from the Transformational Development Fund Account for meeting expenditures for transformational development projects under the State budget of the financial year, the amount of money equal to the difference shall be transferred from the Transformational Development Fund Account to bank accounts opened for the Transformational Development Stabilization Fund. (2) When the amount of extractive industries revenues to be deposited in the Transformational Development Fund Account during a financial year is below the amount to be withdrawn from the Transformational Development Fund Account for meeting expenditures for transformational development projects under the State budget of the financial year, the amount of money equal to the difference shall be transferred from bank accounts opened for the Transformational Development Stabilization Fund to the Transformational Development Fund Account, until the total assets of the Transformational Development Stabilization Fund are exhausted.