Article 13

The estimates of expenditure laid before the Legislative Council in accordance with the provisions of Clause (1) of Article 60 of the

Constitution in respect of any financial year shall show sub-heads under each head of expenditure.

There shall be laid before the Legislative Council a list showing under each head of expenditure the categories of activities which expenditure are to be met from the Consolidated Fund and the amount to be paid in respect of them.

[S 47/2016]

Except in accordance with any written law, no addition or alteration to the list referred to in subsection (2) shall be made unless the prior approval of the Treasury has been obtained.

[S 47/2016]

If the exigencies of the public service render it necessary to alter the proportions assigned to the sub-heads under a head of expenditure shown in the estimates referred to in subsection (1) or to create a new sub-head,

His Majesty the Sultan and Yang Di-Pertuan may direct that there shall be applied in aid of any sub-head which may be deficient or any new sub-head a further sum out of any surplus arising on any other sub-head of the same head, provided that the amount appropriated under any head of expenditure by a Supply Act is not thereby exceeded.