Capital Expenditure and Development Fund Warrants

Capital expenditure is paid from the Development Fund and may not be incurred except under a warrant duly signed by the Minister of Finance; without it the Accountant-General shall not accept a charge on the Development Fund. Authority may be conveyed through a Provisional Development Fund General Warrant, Development Fund General Warrant, Development Fund Supplementary General Warrant, Development Fund Supplementary Warrant, Development Fund (Special) Warrant or Development Fund Virement Warrant.

Reference: Federal Government Financial Regulations, FR 318