i. Processing Annual Budget for Government Ministries and Departments.
ii. Processing applications from Government Ministries and Departments during the Financial Year for the following:
A vote controller may apply for additional funds in excess of the provision under a particular program/activity/account of the estimates, or on a service provided for in the estimates, through the following alternatives:
1. Transfer of funds from one program/activity/account to another program/activity/account under the control of a Vote Controller requires a Virement Warrant. As per the Ministry of Finance’s Notification Letter No: 14/2015 dated 1 August 2015, the following changes have been made with effect from Financial Year 2016/2017:
1.1 Different Vote Controllers
- Virements between departments under a different Vote Controller is not allowed.
1.2 Similar Vote Controllers
- The following virements requires the approval from respective Minister:
1.2.1 - Virements between programs for allocations amounting to not more than or equal to 10% (cumulative) of the transferred program, subject to criteria’s set in para 1.2.2 and 1.2.6 - 1.2.10 below: (Note: Transferred program here refers to both programs in which allocations are being received/added and reduced) [Please click here to download WPP2 form];
1.2.2 - Virements between activities for the following accounts are allowed [Please click here to download WPP3 form]:
- Virements between accounts under Personnel Emoluments (PE) category; and
Virements between accounts under Other Charges Annual Recurrent (OCAR) category which includes the following:
- Virement between ‘Utility’ accounts; and
- Virement between Open Vote and Daily Paid accounts.
The following virements require the written approval from Ministry of Finance:
1.2.3 - Virements between programs for allocations amounting to more than 10% (cumulative) of the transferred program. (Note: Transferred program here refers to both programs in which allocations are being received/added and reduced) [Please click here to download WPP1 form];
1.2.4 - Virements between Other Charges Special Expenditure (OCSE) accounts. This includes creation of new accounts or revoting existing accounts that was not allocated during the Financial Year; and
1.2.5 - Virements for Reconciliation of Accounts during the close of the Annual Accounts.
Virements between the following accounts/categories of expenditure will not be considered:
1.2.6 - Personnel Emolument accounts and other categories of expenditure (OCAR and OCSE);
1.2.7 - OCAR accounts and other categories of expenditure (PE and OCSE);
1.2.8 - OCSE accounts and other categories of expenditure (PE and OCAR);
1.2.9 - Utility accounts and other OCAR accounts; and
1.2.10 - Open Vote & Daily Paid accounts and other OCAR accounts.
1.3 Summary for virement rules can be downloaded here
2. A Supplementary Warrant for the purpose of the unexpected (unforeseen requirements) may be submitted by the Vote Controller to the Ministry of Finance if there are no available savings that can be transferred from other account(s) to finance it. Supplementary funds may be sourced from the Contingency Fund or direct from the Consolidated Fund. [Please click here to download form].
Financial Requisition is used to release funds which are provided for under “R”, with certain conditions or requirements applied, before any expenditure can be incurred. [Please click here to download form].
An Establishment Warrantis used to make changes to the existing establishment which has already been approved in the Budget. [Please click here to download form].
3. Expenditure Report
Expenditure Report for PPB for Financial Year 2016/2017 shall be presented to the Ministry of Finance in two windows in the month of August 2016 and April 2017. This is to ensure Vote Controllers accountability whereby Vote Controllers must ensure expenditure are monitored based on target and program objectives that have been set and also to ensure that their KPIs are implemented according to plan. [Please click here to download report template].