17. Estimates and transfer

The estimates of expenditure laid before Parliament in accordance with Article 147(1) of the Constitution in respect of any financial year must show subheads under each head of expenditure.

There must be laid before Parliament a list showing under each head of expenditure the political appointments and the number and categories of personnel whose salaries are to be met from the allocations of funds for political appointments and permanent staff respectively.

No addition or alteration to the list referred to in subsection (2) shall be made unless authorised by the Minister by the issue of a warrant.

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 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.