Division 1 – Budget process

1. Strategic Policy Statement

2. Annual budget

Division 2 – Control of expenditure of public money

3. Appropriated Money

4. Requisition to Incur Expenditure

5. Virement of appropriation for budget sector agencies other than parliamentary bodies

6. Virement of appropriation for parliamentary bodies

7. Lapsing of appropriation

8. Carry-over of appropriation

9. Revenue retention

10. Reallocation of appropriations on assignment of government business

11. Redeployment of appropriation

12. Authorisation pending enactment of Annual Appropriation Act

13. Expenditure for emergencies

Division 3 – Other matters

14. Trust money

15. Accrual accounting

16. Alteration of arrangements