This office memo, which was distributed to all ministries and divisions, prohibits chief accounting officers and heads of all public sector agencies, departments, and organizations from reappropriating “unreleased budget” or requesting any additional funding outside of natural disasters. It also prohibits them from proposing even a technical additional funding unless the corresponding amount is turned in from another head, and only within that ministry or organization.
The order reminded everyone of the powers and requirements under Article 84 of the Public Finance Management (PFM) Act of 2019 and stated that although “no re-appropriation shall be made from the unreleased budget,” authorized officers—whether PAOs or heads of organizations—were permitted to reappropriate funds that had already been released and approved by the MoF.
