Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (ii) any assets or liabilities of that fund shall not be regarded for any purposes as assets or liabilities of the State; and (iii) any employee of that fund shall not be regarded for any purposes as an employee of the State; and (iv) the provisions of subsection (3), the proviso to subsection (9) and subsection (10) shall not apply in relation to the constitution of that fund but that constitution shall not be amended without the approval of the Treasury. (6) Subject to subsection (1), no fund shall be established by an officer in the employment of the State for the deposit of public moneys unless the establishment of that fund is authorised by or in terms of this Act or any other enactment. (7) Where a fund administered by an officer in the employment of the State has been established in terms of this Act or any other enactment— (a) there shall be paid into and credited to that fund any moneys which are— (i) appropriated by Act of Parliament for the purposes of that fund; or (ii) required by any enactment or, in the case of a fund established in terms of subsection (1), by the constitution thereof, to be paid into that fund; (b) there may, subject to the approval of the Treasury, be paid into and credited to that fund any money made available from other sources for the purposes of that fund. (8) The Minister may, on such terms and conditions as he or she may fix, make loans or advances for a period not exceeding three hundred and sixty days to any statutory fund or fund referred to in this section to enable the functions that should be carried out by means of the use of the money in that fund to be carried out: Provided that money loaned or advanced in terms of this subsection shall not be used for capital expenditure unless the Minister has approved such use. (9) Notwithstanding anything to the contrary contained in this Act, the receipts, earnings or accruals of a statutory fund or fund referred to in this section shall be paid into and form part of that fund: Provided that, subject to any enactment by or in terms of which the fund is established or, in the case of a fund established in terms of subsection (1), the provisions of the constitution thereof, the Treasury may at any time direct that any moneys in such fund shall be paid into the Consolidated Revenue Fund. (10) Subject to any enactment by or in terms of which a fund is established or, in the case of a fund established in terms of subsection (1), the provisions of the constitution thereof, the Treasury may wind up that fund and shall transfer any moneys in that fund to the Consolidated Revenue Fund. (11) Any loan made in terms of subsection (8) shall be paid out of the Consolidated Revenue Fund which is hereby appropriated to the purpose. 19 Anticipated or unauthorised excess expenditure (1) If in respect of any financial year it is found that the amount appropriated by the Appropriation Act to any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Act, a supplementary estimate showing the sums required shall be laid before the National Assembly and, when such estimates - 19 -