(1) The TSRA must:
(a) prepare estimates, in such form as the Minister directs, of the expenditure of the TSRA for each financial year and, if the Minister so directs, for any other period specified by the Minister; and
(b) give those estimates to the Minister not later than such date as the Minister directs.
(2) Money paid to the TSRA under section 144TA must not be expended by the TSRA otherwise than in accordance with estimates of expenditure approved by the Minister.
(3) Despite subsection (2), the amount spent by the TSRA in relation to a matter covered by a particular item in approved estimates may differ from the amount allocated to that item in those estimates by not more than 10% of the amount so allocated.
(4) Subsection (3) does not empower the TSRA to spend or pay amounts that exceed in total the total amount covered by approved estimates.
(5) Section 36 of the Public Governance, Performance and Accountability Act 2013 (which deals with budget estimates) does not apply to the TSRA.