Concept:A supplementary budget is an additional budget approved during the financial year.
It enables public officers to spend more than the original appropriation, thereby increasing total expenditure.
Explanation:During the year, government ministries or departments may need more funds than originally approved.
This happens when their approved estimates are insufficient for certain projects or services.
They then request more money from the relevant authority, usually the legislature.
This request is processed as a supplementary budget.
Once approved, the public officers are allowed to increase their expenditure within that same year.
Statutory allocation is a revenue-sharing formula, not a spending approval instrument.
Virement is only the transfer of funds from one vote to another, not an increase in total spending.
A warrant is merely the authority to release or disburse already approved funds.
Therefore, only a supplementary budget permits an actual rise in annual expenditure.
Answer:B. supplementary budget.