Supplementary Demands for Grants are additional grants sought by the government to meet its expenditure. No expenditure in excess of the sums authorised by Parliament can be incurred without its sanction. Whenever a need arises to incur extra expenditure, a Supplementary estimate is laid before the Parliament by the ministry of Finance for authorisation. Supplementary Demand for Grants is presented when (a) authorized amounts are insufficient, or (b) need for additional expenditure has arisen. These grants are presented and passed by the Parliament before the end of the financial year.