26. Supplementary Estimates

unforeseen and unavoidable circumstances such as major economic downturn, severe external shocks, natural disaster, emergence of major contingent liabilities or any such other eventuality in the opinion of the Cabinet of Ministers;

it becomes necessary for a budgetary entity to incur additional expenditure during a year that is not covered by the Head of Expenditure in the

it is not possible for such expenditure to be provided through –

a virement procedure as provided for in section 24;

the Contingencies Fund established under

an allocation from the annual budget reserve as provided for in section 25.

an overview of the recent macroeconomic and fiscal developments;

an updated forecasts of revenues and expenditures of the annual budget;

an explanation of the changes to appropriations for individual Heads of Expenditure; and

the source of additional financing and any other information as may be prescribed.