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srilawsby aturio
As enacted
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Contents

Part V · Adjustments to the Annual Budget During the Year

27. Excess Expenditure

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

Where at the close of Government accounts for any financial year, it is found that the budget allocations have been expended -

(a)

in excess of the amount appropriated by the

Appropriation Act for the relevant year, or from the

Contingencies Fund or supplementary estimate; or

(b)

for a purpose for which the budget allocation has not been made, such excessive amount shall be treated as unauthorized excess expenditure.

(2)

In the events specified in subsection (1), the relevant budgetary entity shall place before the Parliament a statement on excess expenditure attached to the annual financial statement which shall include the information as may be prescribed not later than ninety days after the closure of the financial year.

(3)

An unauthorized excess expenditure shall be a ground for a disciplinary action against the responsible officers.

Part VI

Budget Execution

Read on from Part VI

Part VII

Financial Management

Read on from Part VII

Part VIII

Statutory Funds

Read on from Part VIII

Part IX

Public Investment Management

Read on from Part IX

Part X

Government Borrowings and Guarantees

Read on from Part X

Part XI

Accounting and Reporting

Read on from Part XI

Part XII

State Owned Enterprises

Read on from Part XII

Part XIII

Provincial Councils and Local Authorities

Read on from Part XIII

Part XIV

Cadre Management

Read on from Part XIV

Part XV

Offences and Penalties

Read on from Part XV

Part XVI

Miscellaneous Provisions

Read on from Part XVI

Part XVII

Repeals

Read on from Part XVII

Part XVIII

Interpretation

Read on from Part XVIII