92.- 1. The Minister for the time being responsible for finance shall cause to be prepared and laid before the House before, or not later than ninety days after, the commencement of each financial year, estimates of the revenues and expenditure of Antigua and Barbuda for that financial year.

2. When the estimates of expenditure (other than expenditure charged upon the Consolidated Fund by this Constitution or by any law enacted by Parliament) have been approved by the House, a bill to be known as an appropriation bill shall be introduced in the House, providing for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums, under separate votes for the several services required, for the purposes specified therein.

3. If in respect of any financial year it is found-

a. that the amount appropriated by the appropriation law for any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that law; or

b. that any monies have been expended for any purpose in excess of the amount appropriated for that purpose by the appropriation law or for a purpose to which no amount has been appropriated by that law.

a supplementary estimate showing the sums required or spent shall be laid before the House and, when the supplementary estimate has been approved by the House, a supplementary appropriation bill shall be introduced in the House providing for the issue of such sums from the Consolidated Fund and appropriating then to the purposes specified therein.