Article 94 Excess expenditure

Where, in exceptional circumstances, at the close of accounts for any financial year it is found that moneys have been expended on any expenditure vote in excess of the amount appropriated for it by an Appropriation Act or a Supplementary Appropriation Act or for a purpose for which no moneys have been voted and appropriated, the amount of the excess expended, or not appropriated, as the case may be, shall be included in a statement of expenditure in excess which shall be laid before the Legislative Assembly and referred to the Public Accounts Committee of the Assembly.

The Public Accounts Committee shall report to the Legislative Assembly on a statement of expenditure in excess referred to it under subsection (1) within six months after the statement is referred to it.

Where on receiving any report of the Public Accounts Committee issued under subsection (2) the Legislative Assembly, by means of a resolution, allows the excess or the amount expended but not appropriated to stand charged to public funds, the sum required to meet that excess or such amount as shall be allowed shall be included in a Supplementary Appropriation Bill for appropriation.