www.lawcommission.gov.np service not provided for in the Provincial Appropriation Act for that year; or (b) That the expenditures made during that fiscal year are in excess of the amount authorized by the Provincial Appropriation Act. (2) The sums included in the supplementary estimates shall be specified under the heads in a Supplementary Appropriation Bill. 210. Votes on Account: (1) Notwithstanding anything contained elsewhere in this Part, a portion of the expenditure estimated for the fiscal year may, when a Provincial Appropriation Bill is under consideration, be incurred in advance in accordance with a Province Act. (2) No Vote on Account Bill shall be introduced until the estimates of revenues and expenditures have been laid pursuant to Article 207, and the sums involved in the Vote on Account shall not exceed one-third of the estimate of expenditures for the fiscal year. (3) The expenditures incurred in accordance with the Provincial Vote on Account Act shall be included in the Provincial Appropriation Bill. 211. Votes of Credit: Notwithstanding anything contained elsewhere in this Part, in case owing to an emergency due to natural cause or other reasons, it appears to be impractical or inexpedient in view of the security or interest of the Province to specify the details required pursuant to clause (1) of Article 207, the Provincial Minister for Finance may lay before the Provincial Assembly a Vote of Credit Bill giving only a statement of expenditures. 212. Provincial Contingency Fund: (1) A provincial Act may create a Fund to be known as the Provincial Contingency Fund into which shall be paid from time to time such moneys as may be determined by a provincial Act. (2) The Fund referred to in clause (1) shall be under the control of the Provincial Government. Any unforeseen expenditure may be met out of such Fund by the Provincial Government. (3) The amount of the expenditure referred to in clause (2) shall be reimbursed as soon as possible by a provincial Act. 107