When funds for a capital programme are appropriated in terms of section 16(3) for more than one financial year, expenditure for that programme during a financial year may exceed the amount of that year’s appropriation for that programme, provided that—
| (a) | the increase does not exceed 20 per cent of that year’s appropriation for the programme; |
| (b) | the increase is funded within the following year’s appropriation for that programme; |
| (i) | actual revenue for the financial year is expected to exceed budgeted revenue; and |
| (ii) | sufficient funds are available for the increase without incurring further borrowing beyond the annual budget limit; |
| (d) | prior written approval is obtained from the mayor for the increase; and |
