Applications for Supplementary Provision

Subject to special instructions, applications for supplementary provision are submitted to the Minister of Finance on General Form 57, with a copy to the Auditor-General and, where establishment, grading or personnel questions are involved, a copy to the Office of the Head of Civil Service of the Federation. The Minister of Finance determines, after consultation where necessary, whether the application is justified and additional funds are in the public interest, and whether provision should await Supplementary Estimates or be made immediately through a Supplementary (Contingencies) Warrant or Virement Warrant.

Reference: Federal Government Financial Regulations, FR 315