Recurrent Expenditure Limits and Excess Provision

Authority conveyed by Recurrent Expenditure Warrants is limited to the amounts provided under each sub-head in the Approved and Supplementary Estimates. An officer controlling a vote may not authorise expenditure on a recurrent sub-head above the approved provision without National Assembly approval, which is sought through an application for supplementary provision or virement.

Reference: Federal Government Financial Regulations, FR 313