- (4) The Minister responsible for finance shall also lay before the Legislative Assembly together with the estimates of expenditure, a statement showing as far as is practicable the assets and liabilities of the State at the end of the last completed financial year, the manner in which those assets are invested or held and the general
heads in respect of which those liabilities are outstanding.
Authorization of expenditure. 85. (1) The heads of expenditure to be met from the Consolidated Fund other than statutory expenditure and other than expenditure expenditure to be met by such sums as are mentioned in clause (3) of Article 84 of this Constitution shall be included in a Bill to be known as a Supply Bill, providing for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums for the purposes specified therein.
- (2) Whenever—
- (a) any moneys are expended or are likely to be expended in any financial year upon any service which are in excess of the sum provided for that service by the Supply law relating to that year, or
- (b) any moneys are expended or are likely to be expended (otherwise than by way of statutory expenditure) in any financial year upon any new service not provided for by the Supply law relating to that year,
supplementary estimates (or, as the case may be, statements of excess) shall be prepared by the Minister responsible for finance and, when approved by the Cabinet, shall be laid before and voted on by the Legislative Assembly; in respect of all supplementary expenditure so voted the Minister responsible for finance may, at any time before the end of the financial year, introduce into the Legislative Assembly a Supplementary Supply Bill containing, under appropriate heads, the estimated sums so voted and shall, as soon as possible after the end of each financial year, introduce into the Legislative Assembly a Final Supply Bill containing any such sums which have not yet been included in any Supply Bill.
- (3) That part of any estimate of expenditure laid before the Legislative Assembly which shows statutory expenditure shall not be voted on by the Legislative Assembly, and such expenditure shall, without further authority of the Legislative Assembly, be paid out of the Consolidated Fund.
- (4) For the purposes of this Article and the preceding Article statutory expenditure means expenditure charged on the Consolidated Fund or on the general revenues and assets of Singapore by virtue of the provisions of clause (3) of Article 4, clause (8) of Article 19, Article 25, clause (3) of Article 26, clause (1) of Article 74, Article 78 and Article 88 of this Constitution or by virtue of the provisions of any other law for the time being in force in Singapore.
Meeting expenditure from the Consolidated Fund. 86. (1) Subject to the following provisions of this Article, no moneys shall be withdrawn from the Consolidated Fund unless they are—
- (a) charged on the Consolidated Fund; or
