(1) The Minister for the time being responsible for finance shall cause to be prepared and laid before the National Assembly before, or not later than sixty days after, the commencement of each financial year estimates of the revenues and expenditure of the Government for that financial year.

(2) When the estimates of expenditure (other than expenditure charged upon the Consolidated Fund by this Constitution or by any law enacted by Parliament) have been approved by the National Assembly, a bill known as an appropriation bill, shall be introduced in the Assembly providing for the issue from the Consolidated Fund of the sums, under separate votes for the several services required, to the purposes specified therein.

(3) If in respect of any financial year it is found-

a) that the amount appropriated by the appropriation law to any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that law; or

b) that any moneys have been expended for any purpose in excess of the amount appropriated to that purpose by the appropriation law or for a purpose to which no amount has been appropriated by that law, a supplementary estimate showing the sums required or spent shall be laid before the National Assembly and, when the supplementary appropriation shall be introduced in the Assembly providing for the issue of such sums from the Consolidated Fund and appropriating them to the purposes specified therein.