Constitution of the Kingdom of Swaziland, 2005 (b) eSwatini where the issue of those monies has been authorised by— (i) an Appropriation Act; or (ii) a supplementary estimate approved by a resolution of the House. (2) Monies shall not be withdrawn from any public fund of Swaziland other than the Consolidated Fund or any Contingencies Fund unless the withdrawal of those moneys has been authorised by an Act of Parliament. (3) Monies shall not be withdrawn from the Consolidated Fund except in the manner prescribed by an Act of Parliament. (4) For the purposes of this section— (a) the deposit with a bank of any monies forming part of the Consolidated Fund; (b) the investment of any monies forming part of the Consolidated Fund in the securities in which, under any law of Swaziland, trustees are authorised to invest; (c) the making of advances to such extent and circumstances as may be prescribed, are not to be regarded as withdrawal of those monies from the Fund. 200. Appropriation Act (1) The Minister responsible for finance shall cause to be prepared and laid before both chambers of Parliament, before or not later than sixty days after the commencement of each financial year, estimates of the revenues and expenditure of Swaziland for that year. (2) The heads of expenditure contained in the estimates for a financial year (other than expenditure charged upon the Consolidated Fund in terms of this Constitution or any other law) shall be included in a bill to be known as an Appropriation Bill which shall be introduced in the House to provide for the withdrawal from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums necessary to meet that expenditure and the appropriation of those sums for the purposes specified in the bill. 201. Supplementary estimates (1) Where in any financial year it is found that— (a) the amount appropriated by the Appropriation Act for the purposes included in any head of expenditure is insufficient or that a need has arisen for expenditure for a purpose for which no amount has been appropriated in terms of the Appropriation Act; or (b) moneys have been expended on any head of expenditure in excess of the amount appropriated for the purposes included in that head in terms of the Appropriation Act or for a purpose for which no amount has been appropriated in terms of the Appropriation Act, a supplementary estimate showing the sums required or spent shall be laid before the House and shall be included in a motion or motions seeking approval for the supplementary expenditure in such a manner as the House shall prescribe. (2) Where a supplementary estimate is deemed desirable a final supplementary Appropriation Bill shall be introduced in the House, not later than the end of the financial year to which the estimate relates. 202. Expenditure in advance of appropriation (1) Where the Appropriation Act in respect of any financial year has not come into operation by the beginning of that financial year, the Minister responsible for Finance may, where the Minister considers that there is an urgent need to incur the expenditure and after obtaining the approval By Laws.Africa and contributors. Licensed under CC-BY. Share widely and freely. 74

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