Section 28, The Government Budgeting and Accountability Act, 2005

(1) When budget estimates of expenditure are approvedby Parliament, public moneys shall be deemed to have been appropriated for the service of the different budgetary agencies. (2) When an appropriation for a budgetary agency has been approved it shall be used only in accordance with the purpose described and within the limits set by the different classifications within the agency’s estimates. Payment out of Consolidated Fund. Appropriations of moneys. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 200524 25 (3) The Minister may, by regulations made under this Act, authorise the re-allocation of expenditure within the ambit of an agency’s appropriation.