Section 33, The Government Budgeting and Accountability Act, 2005

(1) The balance of an appropriation made for a financialyear that remains unexpended at the end of the financial year shall lapse, and the subordinate authorisations made under the appropriation shall lapse with it. (2) Within ten days after the end of the financial year each vote controller shall prepare and submit to the Minister a statement of all commitments entered into but undischarged before the end of the financial year in which they were incurred. (3) If the Minister is satisfied that such undischarged commitments may be properly carried forward, and that unexpended balances of the previous year’s appropriations are available to finance their discharge, he may issue a warrant to be known as a Revote Warrant, to provide for their due discharge. (4) The moneys specified in the Revote Warrant shall, as soon as possible thereafter, be included in the first supplementary estimates of the new financial year to be presented for the approval of Parliament.