The Finance Division has tightened procedures for re-appropriation and additional allocation of funds, restricting requests for supplementary grants and allowing exceptions to the May 31 deadline only in specific cases. The revised strategy applies to the current and coming financial years.

The Budget Wing has directed Principal Accounting Officers, department heads and other government offices to follow the new procedures for re-appropriation, Technical Supplementary Grants and Supplementary Grants.

Funds can be reappropriated within the financial powers given to authorised officers. However, unreleased budget allocations cannot be shifted to other purposes.

Salary payments get special attention

The Finance Division has also allocated funds through separate cost centres for the Ad hoc Relief Allowance 2026. These funds can be reappropriated only for the allowance during the third quarter, in consultation with the Expenditure Wing.

If employee-related expenditure faces a shortfall, departments can shift funds from non-employee expenditure heads on a priority basis. However, quarterly fund-release limits must still be followed.

Relaxation of the May 31 deadline will be considered only for cases such as excess expenditure adjustments, salary-related shortfalls and unavoidable June payments, provided the relevant orders have already been approved.

For Technical Supplementary Grants, departments must identify resources from other demands and certify an equivalent surrender. Supplementary Grants beyond Parliament-approved spending will generally not be considered, except for severe natural disasters.