(1)  The Treasurer, after the end of each financial year, is to –

(a) prepare supplementary estimates of all expenditure from the Public Account that is authorised under section 20 , 21 , 22 or 30 together with a summary of all determinations made under section 23(1) ; and

(b) cause the supplementary estimates prepared under paragraph (a) , as they consist before being audited under the Audit Act 2008 , to be included in the Treasurer's preliminary outcomes report prepared in accordance with section 39 ; and

(c) cause the supplementary estimates prepared under paragraph (a) , as they consist after being audited under the Audit Act 2008 , to be laid before each House of Parliament together with the annual financial report prepared in accordance with section 40 .

(2)  If the Treasurer is unable to comply with subsection (1)(c) because either House of Parliament is not sitting, the Treasurer –

(a) is to immediately forward to the Clerk of the Legislative Council or the Clerk of the House of Assembly, as the case may require, copies of the supplementary estimates prepared under subsection (1)(a) , as they consist after being audited under the Audit Act 2008 ; and

(b) on the next sitting-day of that House, is to cause copies of those supplementary estimates to be laid before that House.