1) If a state of emergency is declared under a written law, the Minister may authorise such government expenditure to meet the emergency as is approved by the Cabinet, where -
(a) the money involved has not already been appropriated; or
(b) the money has already been appropriated for another purpose,
and that expenditure may be incurred and paid accordingly.
2) A statement of expenditure incurred and paid under this section must be included in the first Bill for an Annual Appropriation Act after the expenditure is incurred and paid, unless it is included in an earlier Appropriation Act.
3) The amounts of expenditure referred to in this section are taken to be appropriated by the most recent Annual Appropriation Act, without further appropriation than this Act, pending enactment of the legislation referred to in subsection (2).
(Financial Management Act 2004 s(24))