Section 26, The Government Budgeting and Accountability Act, 2005

(1) Pursuant to section 113 of the Constitution, the Minister may, with the approval of Parliament, authorise expenditure from the Consolidated Fund for a period not exceeding four months from the coming into operation of the Appropriation Act or the beginning of the financial year to which that Act relates, whichever is earlier. (2) Funds expended under subsection (1) shall be regarded as forming part of the appropriation for the financial year to which the Appropriation Act relates.