www.lawcommission.gov.np previous fiscal year and particulars of whether or not the objectives of the expenses have been achieved. (3) The Minister for Finance of the Government of Nepal shall lay before the Federal Parliament an estimate of revenues and expenditures referred to in clause (1) on the 15th of Jeshta (mid May) each year. 120. Appropriation Act: The moneys to be spent under an Appropriation Act shall be specified under concerned heads in the Appropriation Bill. 121. Supplementary Estimate: (1) The Minister for Finance of the Government of Nepal may lay before the House of Representatives a supplementary estimate in case it is found in any fiscal year:(a) That the sum authorized to be spent for a particular service by the Appropriation Act for the current fiscal year is insufficient, or that a need has arisen for expenditures on some new service not provided for in the Appropriation Act for that year; or (b) That the expenditures made during that fiscal year are in excess of the amount authorized by the Appropriation Act. (2) The sums included in the supplementary estimate shall be specified under the related heads in a Supplementary Appropriation Bill. 122. Votes on Account: (1) Notwithstanding anything contained elsewhere in this Part, a portion of the expenditure estimated for the fiscal year may, when an Appropriation Bill is under consideration, be incurred in advance, as provided for in Federal Act. (2) No Vote on Account Bill shall be introduced until the estimates of revenues and expenditures have been laid pursuant to Article 119, 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 Federal Vote on Account Act shall be included in the Appropriation Bill. 123. Votes of Credit: Notwithstanding anything contained elsewhere in this Part, in case owing to an emergency due to either natural causes or a threat of external aggression or internal disturbances or other reasons, it appears to be impractical or inexpedient in view of the security or interest of the State to specify the details required pursuant to 65