Cap. 601 · Public Finance Management Act (Cap. 601)
Cap. 601 Art. 11Virement of savings under the same vote.
PART IV
(1) If the exigencies of the public service render it necessary to alter the proportions assigned to the subheads under a head of expenditure shown in the estimates, the Minister may, by minute, authorise the transfer of a further sum out of any surplus arising on any other subhead of the same head in aid of any subhead which may be deficient.
(2) The Minister may, in his discretion and subject to such conditions as he may deem proper, delegate the power vested in him under sub-article (1):
Provided that whenever any such delegation has been made, the public employee so delegated shall submit to the Minister at the end of each quarter a statement showing particulars of all the cases where he has exercised the powers so delegated.