The Imprest Supply (Second for 2020/21) Bill provides interim parliamentary authority for expenditure decisions made or to be made by the Government through to April 2021 that are additional to the amounts in the 2020-21 Estimates. In normal circumstances, the second imprest supply bill for a financial year provides for any operating or capital spending decisions, such as against the between-Budget contingency or pre-commitments against future Budget allowances. It also provides for fiscally neutral adjustments that increase the amount of one appropriation but decrease the amount of another, but because of COVID-19, this is a larger than normal amount. Any increases in demand-driven appropriations are also included, drawdowns into appropriations from contingencies that were set aside in the Budget fiscal forecasts, and any risks that may materialise—for example, matters covered in the "Risks to the Fiscal Forecasts" chapter of the Budget Economic and Fiscal Update.