Variation in Establishment and Rates of Allowances
Any variation in establishment or rates of allowances authorised for the Public Service in Annual or Supplementary Estimates, whether or not it requires an addition by virement to the relevant personal emoluments vote, must receive approval of the Minister of Finance and the Office of the Head of Civil Service. The approval must be notified to the Auditor-General.
Reference: Federal Government Financial Regulations, FR 311