Clause 17

The estimates of expenditure laid before Parliament in accordance with the provisions of clause (1) of Article 84 of the Constitution in respect of any financial year shall show subheads under each head of expenditure.

The first subhead under each head of expenditure in the estimates shall show the public offices included in the permanent establishment in that head and the personal emoluments estimated to be paid in respect of them.

Except in accordance with law, no addition to the public offices provided under any head of estimates may be made, nor may the appropriation of the established salaries under any head be altered, either as regards the number of appointments, or the rates of personal emoluments, unless the Minister shall first have authorised such addition, or such alteration in the appropriation of established salaries, by the issue of a warrant under his hand.

If the exigencies of the public service render it necessary to alter the proportions assigned to the subheads under a head of expenditure shown in the estimates referred to in subsection (1) or to create a new subhead, the Minister may by warrant under his hand authorise the transfer of a further sum out of any surplus arising on any other subhead of the same head, in aid of any subhead which may be deficient, or any new subhead which may be deficient, or any new subhead.