Revised Budget Estimates may arise on an ongoing basis as the result of reallocations (virements) between budget lines, within established guidelines, or cumulatively, based on the need to revise the overall budget through supplementary budget estimates. In addition to revisions relating to the rest of the year, all spending already incurred outside of budget (within guidelines) must be approved by the Assembly within 60 days through a supplementary budget appropriation law.
Linkages
Upstream: Budget Estimates, Budget Appropriation, Budget Implementation Circular, Work Plan (and Revisions), Quarterly Reports
Downstream: Revised Budget Appropriation (Supplementary Appropriation)