SECTION 414

(1) Subject to the provisions concerning commitment authorizations, appropriations opened and ceilings on authorizations for use fixed for one year shall not create any entitlement for subsequent years. (2) Commitment authorizations not used at the end of the year may not be carried over. (3) The payment appropriations available for a programme at the end of the year may be carried forward to the same programme, within the limit of the commitment authorizations actually used but not yet paid. (4) Such carry forward shall be done by order of the Chief Executive after obtaining the approval of the committee responsible for financial issues.