Financial Procedure Act 1966 · 2020 Revised Edition · Part 3 · Control and Management of Public Finances of Singapore
17A. Transfer of functions between heads of expenditure
Feedback & supportWhere, after the passing of a Supply law for a financial year, the responsibility for a service or purpose for which an appropriation is made in that law is transferred from the head of expenditure for which the appropriation was made to another head of expenditure, the Minister may in writing direct that the appropriation shall not lapse but may be issued to, or applied by, that other head, in accordance with the direction, for that service or purpose.
financial year
“financial year” means a period of 12 months ending on 31 March in any year;
Where the Minister gives a direction under subsection (1), he or she must cause a copy of the direction to be laid before Parliament within 30 days after it is given.