Financial Regulations 1990 · 2025 Revised Edition · Part 4 · Payments
12. Warrants for payments out of Consolidated Fund
Feedback & supportNo payment is to be made out of the Consolidated Fund unless the payment is authorised by a General Warrant, Special Warrant, Establishment Warrant, Transfer Warrant or Loan Account Warrant signed by the Minister.
A General Warrant is required for any payment for services for which provision is made in any annual estimates.
A Special Warrant is required for any payment for services for which provision is made in any supplementary estimates.
An Establishment Warrant is required for any addition to or alteration of an Establishment List authorised by the Minister under section 17(3) of the Act.
A Transfer Warrant is required for —
any alteration to the proportions assigned to the subheads under a head of expenditure shown in any annual estimates; or
the creation of a new subhead under a head of expenditure shown in those estimates,authorised by the Minister under section 17(4) of the Act.
A Loan Account Warrant is required for any issue from the Consolidated Loan Account of sums for payment into the Development Fund.
Subregulation 1
No payment is to be made out of the Consolidated Fund unless the payment is authorised by a General Warrant, Special Warrant, Establishment Warrant, Transfer Warrant or Loan Account Warrant signed by the Minister.
Subregulation 2
A General Warrant is required for any payment for services for which provision is made in any annual estimates.
Subregulation 3
A Special Warrant is required for any payment for services for which provision is made in any supplementary estimates.
Subregulation 4
An Establishment Warrant is required for any addition to or alteration of an Establishment List authorised by the Minister under section 17(3) of the Act.
Subregulation 5
A Transfer Warrant is required for —
any alteration to the proportions assigned to the subheads under a head of expenditure shown in any annual estimates; or
the creation of a new subhead under a head of expenditure shown in those estimates,authorised by the Minister under section 17(4) of the Act.
Subregulation 6
A Loan Account Warrant is required for any issue from the Consolidated Loan Account of sums for payment into the Development Fund.