Section 27

When through unforeseen circumstances it becomes necessary for a Controlling Officer to apply for authority to incur additional ex-penditure in excess of the provision under a particular subhead of the

Estimates, or on a service not provided for in the Estimates/ he shall complete an application for a Supplementary Warrant or a Virement

Warrant as appropriate and submit it in quadruplicate to the State

Financial Officer/ who will forward it to the Mentri Besar with his recommendation.