(1) When in a financial year grant funds or loan proceeds are received in excess of the amount appropriated in the Appropriation Act for that financial year, the Minister may, in anticipation of approval in a Supplementary Appropriation Act, issue a special warrant under his or her hand authorising the expenditure of the excess grant funds or excess loan proceeds to be made out of the Consolidated Fund provided that the total sum so authorized in respect of loan funds and not yet appropriated by Parliament shall not exceed 2% of the approved appropriation for total capital expenditure.
(2) When any expenditure has been authorised under subsection (1), supplementary estimates showing the expenditure shall be laid in the House as soon as reasonably possible after the date of the warrant and when the supplementary estimate has been approved by the House, a Supplementary Appropriation Bill shall be introduced in the House providing for the issue of such sums from the Consolidated Fund and appropriating them to the purposes specified therein.
(3) When a special warrant is issued with respect to an expenditure approved under subsection (1) for which there is an appropriation in the Appropriation Act, the amount provided by the special warrant as set out in the supplementary estimates shall be added to, and deemed to be part of, the appropriation specified in the Appropriation Act for the financial year for which the special warrant is issued until the Supplementary Appropriation Act is passed.
(4) When a special warrant is issued with respect to an expenditure approved under subsection (1) for which there is no appropriation in the Appropriation Act, the amount provided by the special warrant as set out in the supplementary estimates is deemed to be an appropriation specified in the Appropriation Act for the financial year for which the special warrant is issued until the Supplementary Appropriation Act is passed.
(Inserted by Act 3 of 2009)