Section 86: Vote on account

86. Vote on account (1) Subject to this section, where— (a) a Municipal City Council, Municipal Town Council or District Council has failed to comply with section 88 (2); or (b) the Minister has not approved an estimate drawn up by a Municipal City Council, Municipal Town Council, or District Council, the Minister may authorise the Municipal City Council, Municipal Town Council, or District Council to incur expenditure in respect of the financial year for which no estimate has been drawn up or approved, as the case may be, at a monthly rate which shall not exceed one twelfth, or such other fraction, as he may determine, of the approved estimates for the immediately preceding financial year. (2) An authorisation under subsection (1) shall— (a) be valid for such period as the Minister may determine; and (b) lapse on the approval of the estimates of the authority under section 85 (2). (3) Any expenditure incurred under this section shall be deemed to have been incurred in anticipation of the approval of the Minister of an estimate under section 85 (2).