a) Supplementary Application for Operating Expenditure

Definition:-

Supplementary provision is used on cases where the need for the additional expenditure is urgent and that the excess cannot be made by way of virement

Approval of supplementary provision

Prior approval from the State Financial Secretary under Section 52 of Treasury Instruction and Section 11 of the Financial Procedure Act, 1957 (revised 1972) for additional provision to meet the urgent and unforeseen need for expenditure for which fund cannot be provided by way of virement.

Checklist:-

Have you provided detailed calculations for the additional expenditure required?
Have you given a full explanation on the reasons why additional provision is required?
Have you answered all the questions as prescribed in the questionnaire?

b) Supplementary Application for Development Expenditure

Application for Supplementary

• Prior approval from the State Financial Secretary under Section 52 of Treasury Instruction and Section 11 of the Financial Procedure Act, 1957 (revised 1972) for additional provision to meet the urgent and unforeseen need for expenditure for which fund cannot be provided by way of virement.
• The project that needs supplementary provision must be approved under the Malaysia Plan and/or MMKN or SDEC.
• The total proposed expenditure (after supplementary) should not exceed the approved ceiling under the Malaysia Plan and/or by MMKN or SDEC approval has to be obtained before supplementary could be made.

Checklist

Have you provided detailed calculations for the additional expenditure required?
Have you given a full explanation on the reasons why additional provision is required?
Has the form duly signed by the Controlling Officer?

Application Forms

Supplementary Application Form *(pdf File)

Relevant Circular

Pekeliling No. 3 Tahun 2002 – Pindah Peruntukan Berdasarkan Sistem Belanjawan Baru *(pdf File)