S.L. 601.1 Art. 73No payment to be made before it falls due and no unexpended balance to be held in reserve.

Unless otherwise authorised in writing by the Minister, no payment for any materials, works or services shall be made before it falls due in order to utilise any existing balance prior to the end of a financial year nor may any unexpended balance of an existing provision be drawn upon for the purpose of holding money in reserve to meet impending liabilities or for passing it to a deposit or suspense account:

Provided that the Minister may further authorise in writing that any funds appropriated in any financial year for any purpose be placed in a separate account which may be drawn upon, after the end of the financial year when such funds have been so appropriated, for the purposes for which the said funds have been originally appropriated; provided that any surplus remaining in any such account shall, upon the winding up of the said account, be transferred to the Consolidated Fund.