Section 3A: Carry-over of capital expenditure

3A. Carry-over of capital expenditure Where an amount has been appropriated by the National Assembly for the purpose included in an item of capital expenditure for a fiscal year and the amount earmarked for a project has not already been fully incurred or reallocated to any other item of capital expenditure at the end of that fiscal year, the balance of the provision earmarked for that project may be carried over to a period not exceeding 3 months in the following fiscal year without the necessity for further appropriation by the National Assembly but shall be subject to such limitations and conditions as may be specified in financial instructions issued under section 22. [S. 3A inserted by s. 5 of Act 1 of 2015 w.e.f. 1 January 2015.]