Supplementary (Contingencies) Warrant and Contingency Fund Procedure

A Supplementary (Contingencies) Warrant may be used in very exceptional cases where virement is not possible and urgent additional provision cannot, without serious injury to the public interest, await a Supplementary Appropriation Act. A Contingencies Fund Warrant transfers the necessary funds to the Consolidated Revenue Fund and a Supplementary (Contingencies) Warrant authorises expenditure from the relevant Head and Sub-Heads. Expenditure must not be charged or classified directly to the Contingency Fund and is subject to covering National Assembly approval at its next meeting through a Supplementary Appropriation Act.

Reference: Federal Government Financial Regulations, FR 306–307