(a) that the amount appropriated by the Appropriation Act for any purpose is insufficient, or that a need has arisen for expenditure for a purpose for which no amount has been appropriated by the Appropriation Act; or (b) that any moneys have been expended for any purpose in excess of the amount (if any) appropriated for that purpose by the Appropriation Act, a supplementary estimate showing the sums required or spent shall be laid before the National Assembly and the heads of any such expenditure shall be included in a Supplementary Appropriation Bill or in a motion or motions approving such expenditure. (2) Where any supplementary expenditure has been approved in a financial year by a resolution of the National Assembly under subsection (1), a Supplementary Appropriation Bill shall be introduced in the National Assembly as soon as practicable after the commencement of the financial year next following, providing for the appropriation of the sums so approved. [Ch0000s178]178. Authorization of expenditure in advance of appropriation The National Assembly may make provision under which, if it appears to the Minister responsible for Finance that the Appropriation Act in respect of any financial year will not come into operation by the beginning of that financial year, he or she may authorize the withdrawal from the Consolidated Fund of moneys for the purpose of meeting expenditure necessary to carry on the services of the Government until the expiration of four months from the beginning of that financial year or the coming into operation of the Appropriation Act, whichever is earlier: Provided that provision for any moneys so withdrawn shall be included, under the appropriate heads, in the Appropriation Bill. [Ch0000s179]179. Contingency Fund 1 of 1977(1) The National Assembly may make provision for the establishment of a Contingencies Fund and for authorizing the Minister responsible for Finance, if he or she is satisfied that there has arisen an urgent and unforeseen need for expenditure for which no other provision exists, to make advances from that Fund to meet that need. 1 of 1997(2) Where any advance is made from the Contingencies Fund, a supplementary estimate shall, as soon as practicable, be presented to and voted by the National Assembly and a Supplementary Appropriation Bill or motion approving such expenditure in accordance with section 177 shall be introduced for the purpose of replacing the amount so advanced. [Ch0000s180]180. Raising of loans by the Government (1) A loan may be raised by the Government under the authority of an Act of Parliament and not otherwise.