Development Fund Supplementary Warrant

A Development Fund Supplementary Warrant may authorise capital expenditure beyond amounts provided for the year by bringing forward an amount from the Balance to Complete column. The amount brought forward plus total expenditure authorised for the current year must not exceed the estimated total project cost. It must also not exceed the remaining Development Fund balance after necessary provision for other authorised expenditure. The original is addressed to the Accountant-General, a signed copy goes to the Auditor-General, relevant vote controllers are notified, and the expenditure must be reported to the National Assembly at its next meeting.

Reference: Federal Government Financial Regulations, FR 322