Section 19

The Board shall, in every financial year, prepare and adopt annual estimates of income and expenditure of the Board for the ensuing financial year.

Supplementary estimates of expenditure may be adopted by the Board.

A copy of all annual and supplementary estimates shall, upon their adoption by the Board, be sent to the Minister who may approve or disallow any item or portion of any item shown in the estimates, and shall return the estimates as amended by him to the Board, and the Board shall be bound thereby.

Notwithstanding any provision of this section, the Board may transfer all or any part of the moneys assigned to one item of expenditure to another item under the same head of expenditure in any estimates approved by the Minister.