Supplementary Appropriation (January 2025 to December 2025) Bill, 2026

SUPPLEMENTARY APPROPRIATION (JANUARY 2025 TO DECEMBER 2025) BILL, 2026

AN ACT TO APPROPRIATE EXECUTIVE FINANCIAL TRANSACTIONS FOR THE FINANCIAL YEAR 1 JANUARY 2025 TO 31 DECEMBER 2025

PUBLISHING DETAILS

Sponsoring Ministry/Portfolio: Ministry of Finance and Economic Development (FED)

Memorandum of OBJECTS AND REASONS

It is necessary to enact in respect of each financial year an Appropriation Act giving Cabinet the authority to incur executive expenses, acquire executive assets, make equity investments or loans and undertake borrowing necessary for all services of the Government in that year in the manner directed by Parliament. This Bill is for Supplementary Appropriations for the 12-month financial year ended 31 December 2025 and seeks approval for changes to expenditure under the several heads of expenditure set out in the Schedule, and charges the expenditure on the revenue and funds of the Islands.

SUPPLEMENTARY APPROPRIATION (JANUARY 2025 TO DECEMBER 2025) BILL,

A BILL FOR AN ACT TO APPROPRIATE EXECUTIVE FINANCIAL TRANSACTIONS FOR THE FINANCIAL YEAR 1 JANUARY 2025 TO 31 DECEMBER 2025

ENACTED by the Legislature of the Cayman Islands.

Short title This Act may be cited as the Supplementary Appropriation (January 2025 to December 2025) Act, 2026. Appropriation authority The Cabinet may incur executive expenses, acquire executive assets, make equity investments or loans and undertake borrowing for the financial year ended 31 December 2025 in the amounts and for the respective purposes set out in the Schedule.

(Section 2)

Supplementary Appropriations

Appropriations to the Premier

$

CBO 2 Cabinet and National Security Council Support and Servicing

CBO 9 Protocol Services CBO 17 Government Communications

1,289,397

CBO 20 Assistance to the Premier and Administration of the Premier's Office

CBO 21 Broadcasting of Public Information and On-Air Programmes 253,200 CBO 24 National Hazard Preparedness, Mitigation, Response and Recovery

TP 125 Disaster Preparedness and Relief

EI 36 Cabinet Office (50,000)

Appropriations to the Minister for Finance and Economic Development

$ OE 9 Caribbean Economic Community Fees 67,000 OE 27 Past Service Pension Liability Payment (939,000) OE 54 Caribbean Catastrophe Risk Insurance Facility – Annual Premium 87,500 OE 110 General Insurance (1,685,000) OE 121 Additional Normal Cost Pension 1,269,500

EI 95 Utility Regulation and Competition Office 1,200,000

Appropriations to the Minister for Education

$ CCO 1 Teaching of Tertiary Level, Professional and Vocational Programmes 3,145,598

TP 127 Assistance for Community Enrichment and Wellbeing 1,650,000

Appropriations to the Minister for Education and Training

$ EGA 2 Employment Support Services and Scholarship Administration EGA 5

Primary Education Services 2,500,000 EGA 6

Secondary Education Services 7,100,000 EGA 7 Education Services for Students with Special Needs 120,000 EGA 8 Facilities Maintenance and Operational School Support Services 2,400,000 NGS 34 Compulsory Primary and Secondary Education by Assisted Schools 1,577,151

TP 30 Local, Overseas Scholarships and Bursaries 12,245,300 TP 61

Student Enrichment and Support Services 214,000 TP 82

Scholarships – Special Educational Needs 1,522,620 TP 83

Scholarships – Medical Specialisation (429,000)

OE 12 University of the West Indies Membership Levy (35,000) Equity Investments

EI 12 Ministry of Education (18,119,595) EI 46 University College of the Cayman Islands 8,351,000

Appropriations to the Minister for District Administration and Lands

$ DAL 1 Policy Advice and Support to the Minister for District Administration and Lands 160,000 SIH 1 Sister Islands Affordable Housing Programme

OE 134 Depreciation of Executive Assets – Lands (2,300,000) Equity Investments

EI 87 Lands EI 92 Sister Islands Affordable Housing Corporation

EA 4 6,375,000 EA 9 EA 36 EA 60 Cayman Brac: Sports Complex Expansion EA 167 Cayman Brac Public Parks

Appropriations to the Minister for Home Affairs

$ EI 85 Ministry of Home Affairs 1,275,000

Appropriations to the Minister for District Administration and Home Affairs

$ DAH 7

2,515,000 NGS 38

Services for Irregular Migrants

TP 66 Sister Islands Home Repairs 75,000 TP 101 Sister Islands Community Programmes/Projects 140,000

OE 144 Depreciation of Executive Assets – Home Affairs

EI 93 Home Affairs (2,905,000)

Public Restrooms – Grand Cayman (714,000) EA 167 Cayman Brac Public Parks 175,000

Appropriations to the Minister for Financial Services and Commerce

$ FSC 20 Framework for the Functioning of the Financial Services Industry (1,043,272) FSC 22 Registers of Corporate, Intellectual Property and Vital Information 664,000 FSC 23 International Cooperation in Tax Matters 319,000 FSC 36 Trade and Commerce Licensing and Supervision 766,500 MOA 12 Regulation of the Financial Services Industry 1,150,000 NGS 85 Cayman Finance Services NGS 94 Cayman Islands Institute of Professional Accountants

EI 67 Ministry of Financial Services and Commerce 185,000

Appropriations to the Minister for Investment, Innovation and Social Development

$ TP 80 TP 114 Cayman Finance

Appropriations to the Minister for Social Development and Innovation

$ ITI 3 Digital Services, Strategy and Business Investment Services CAY 2 Children and Youth Services Foundation 604,410 NGS 64 Care of the Indigent and Disabled Elderly Persons 1,171,450

TP 41 Financial Assistance 27,809,250 TP 47 Ex-Gratia Benefit Payments to Seafarers and Veterans 6,098,000 TP 57 Children and Family Services Support 550,000 TP 60 620,000

EI 78 Ministry of Investment, Innovation and Social Development

EA 170 Children and Youth Services Foundation

Appropriations to the Minister for Border Control, Labour and Culture

$ HCA 1 on Labour Market, Management, New Government Initiatives, Strategic Reforms and Border Control Matters (36,042) NCF 6 Cultural Programmes 36,042

Appropriations to the Minister for Youth, Sports and Heritage

$ EI 86 Ministry of Youth, Sports and Heritage

Appropriations to the Minister for Youth, Sports, Culture and Heritage

$ YSC 1 Advice and Support to the Minister for Youth, Sports and Heritage 388,000 YSC 3 Sports Services 387,000 YSC 4 Youth Services 324,000

TP 107 Youth, Sports and Heritage

Appropriations to the Minister for Planning, Lands, Agriculture, Housing and Infrastructure

$ PAH 10 Management of Government Properties PAH 11 Procurement and Maintenance of Government Fleet PAH 16 Licensing of Drivers and Vehicles PAH 24 Agriculture Support and Regulatory 1,150,000 PAH 27 Facilities Management PAH 28 Provision of Cadastral Surveying, Land Registration, Stamp Duty Assessment, Valuations and Geographic Information Services NGS 84 Cayman Islands Agricultural Society

TP 76 Assistance for Infrastructure Development TP 84 Agriculture Sector Development

OE 154 Avian Influenza Pilot Culling Programme and Standstill Order Extension

EI 57 National Housing Development Trust (1,754,803) EI 71 Ministry of Planning, Lands, Agriculture, Housing and Infrastructure

EA 4 25,266,766 EA 9 986,000 EA 36 (485,000) EA 78 Government Administration Building (1,263,095) Land Purchase for Conservation 5,479,326 EA 148 Major Road Works - Expansion Projects 9,703,149 EA 161 Submarine Cable (5,950,000) (38,343) EA 168 Infrastructure and Development (7,650,000)

Appropriations to the Minister for Tourism and Ports

$ DAT 17 Tourism Support, Training, Promotional and Advertising Activities

EA 159 Waterfront Tourism Experience 3,900,000

Appropriations to the Minister for Tourism and Trade Development

$ TP 12 Tourism Scholarships TP 67 Sports and Cultural Tourism Programmes Assistance

EI 1 Cayman Airways Limited 12,951,000

EI 49 Cayman Turtle Conservation and Education Centre Ltd. 1,052,500

Appropriations to the Minister for Sustainability and Climate Resiliency

$ SCR 3 Environmental Services and Research 125,400

2,736,000

$ HES 1 Policy Advice and Ministerial Services to the Minister for Health and Wellness (1,271,000) HES 23 Public Health Services (2,815,000)

2,850,000

EI 53 Ministry of Health and Wellness

EA 30

$ HES 1 (2,102,182) HES 7 Collection, Recycling and Disposal of Waste 1,729,000 (3,250,000) HEA 2 16,500,000 107,237 3,678,000 1,057,000 166,945 2,658,000 654,500 46,339,000

TP 73 (850,000)

Notice to Proceed Expenses – ISWMS 1,174,000 OE 152 Maintenance of the Completed George Town Landfill Remediation Works Phase 1

EI 94 Ministry of Health, Environment, and Sustainability

(4,670,000)

EA 165 George Town Landfill Remediation Works

Appropriations to the Deputy Governor

$

CIV 7 Workforce Development within the Civil Service

(230,000)

CIV 11 Servicing and Support for Her Excellency the Governor

CIV 13 Operations of the Elections Office CIV 14 Support for Commissions (261,000)

CIV 15 Policy Advice and Administrative Support Provided to the Deputy Governor

CIN 2 Health Insurance for Civil Service Pensioners

6,800,000

OE 19 Ex-Gratia Recipients Plan Payments 1,800,000

OE 116 Health Insurance for Civil Service Pensioners

4,960,860 OE 117 Civil Service Hospitality Fund 61,000

EI 35 Portfolio of the Civil Service

Appropriations to the Premier on behalf of the Office of the Commissioner of Police

$

OCP 1 Crime Prevention and Protection 2,300,583 OCP 2 Crime Investigation and Criminal Justice 643,945 OCP 3 Policy Advice, Administrative, and Support Services 486,511 OCP 4 Coast Guard Services 711,000 OCP 5 523,237

Appropriations to the Premier on behalf of the Parliament

$ OE 128 Personal Emoluments for the Premier, Deputy Premier, Speaker of Parliament, Ministers and Members of Parliament 436,838 OE 130 Administrative and Advisory Support to Members of Parliament (227,695)

Appropriations to the Attorney General

$ LGA 3 Law Teaching and Publications LGA 6 Financial Intelligence Services (210,000) LGA 7 Review and Modernisation of Acts NGS 89 Cayman Islands Legal Practitioners Association Ltd NGS 93 The Legal Services Council / Legal Services Supervisory Authority

Appropriations to the Chief Justice

$ JAD 1 Administrative Support to the Judiciary (180,000) JAD 2 Support for Court Proceedings (320,000)

OE 43 Depreciation of Judicial Executive Assets 130,000

EA 145 Court House (130,000)

Appropriations to the Oversight Committee of the Parliament

$

OBM 1 Independent Public Complaints and Information Rights

Appropriations to the Premier

$

CBO 1 Development and Coordination of Government Policy

(112,536)

Appropriations to the Minister for Finance and Economic Development

$ URC 1 Drafting Instructions for the Development of Legislation and Policy Advice 44,550 URC 7 National Cyber Security Initiatives 99,641 URC 10 Monitoring and Controlling the Storage, Handling, Quality and Mensuration of Fuel Products 507,889 URC 11 Economic Regulations; Monitoring and Directing the Fuel Sector and Relevant Market 66,708 URC 12 Management of the Cayman Islands Internet Domain and Verification of ICT Licence Fees 313,248

Appropriations to the Minister for Education and Training

$ EGA 2 Employment Support Services and Scholarship Administration 509,031

Appropriations to the Minister for District Administration and Lands

$ DAL 1 Policy Advice and Support to the Minister for District Administration and Lands (266,559) DAL 3 Provision of Cadastral Surveying, Land Registration, Stamp Duty Assessment, Valuations and Geographic Information (5,273,337)

EA 4 (915,547) EA 9 (132,373) EA 36 (485,289) Land Purchase Conservation (104,298) Public Restrooms – Grand Cayman (1,004,769)

OE 147 Strata Fees for Crown (9,339) OE 148 Lease Payment (8,750)

Appropriations to the Minister for Home Affairs

$ HAF 1 Policy Advice, Legislative Initiatives and Ministerial Services (1,276,761) HAF 2 Correctional Supervision, Intervention and Support Services (3,278,905) HAF 3 (11,303,651) HAF 4 Public Safety, Electronic Monitoring and Incident Responses (3,094,862) HAF 5 Domestic and Aerodrome Fire Services (9,564,688) HAF 6 (1,034,255) HAF 7 Cadet Corp Services (990,688)

Appropriations to the Minister for District Administration and Home Affairs

$ DAH 1 Policy Advice, Legislative Initiatives and Ministerial Services 1,276,761 DAH 4 Border Control Services 14,761,599 DAH 5 Domestic and Aerodrome Fire Services 9,564,688 DAH 6 Public Safety, Electronic Monitoring and Incident Responses 3,094,862 DAH 7 11,303,651 DAH 8 Offender Management, Supervision and Intervention Services 3,278,905 DAH 9 Cadet Corps Services 990,688

Appropriations to the Minister for Financial Services and Commerce

$ FSC 38 Support for Small Businesses 883,907 FSC 39 Combatting Illicit Finance 745,000

TP 80 80,000

Appropriations to the Minister for Investment, Innovation and Social Development

$ ITI 3 Digital Services, Strategy and Business Investment Services (883,907)

TP 60 (1,151,253) TP 80 (80,000)

Appropriations to the Minister for Social Development and Innovation

$ ITI 3 Digital Services, Strategy and Business Investment Services 13,550

Appropriations to the Minister for Border Control, Labour and Culture

$ HCA 5 Border Control Services (14,761,599) HCA 6 Labour Management and Residency (509,031)

Appropriations to the Minister for Youth, Sports, Culture and Heritage

$ YSC 5 Celebrate Cayman 98,986

Appropriations to the Minister for Planning, Agriculture, Housing, Infrastructure, Transport and Development

$

URC 1 Drafting Instructions for the Development of Legislation and Policy Advice (44,550) URC 7 National Cyber Security Initiatives (99,641)

URC 10 Monitoring and Controlling the Storage, Handling, Quality and Mensuration of Fuel Products (507,889)

URC 11 Economic Regulations; Monitoring and Directing the Fuel Sector and Relevant Market (66,708)

URC 12 Management of the Cayman Islands Internet Domain and Verification of ICT Licence Fees (313,248)

Appropriations to the Minister for Planning, Lands, Agriculture, Housing and Infrastructure

$ PAH 28 Provision of Cadastral Surveying, Land Registration, Stamp Duty Assessment, Valuations and Geographic Information Services 5,273,337 PAH 29 Public Lands Inspectorate Services 266,559

TP 60 1,151,253

OE 147 Strata Fees for Crown-owned Property 9,339 OE 148 Lease Payment 8,750

EA 4 915,547 EA 9 132,373 EA 36 485,289 Land Purchase for Conservation 104,298 4,270,043

Public Restrooms – Grand Cayman 1,004,769

Appropriations to the Minister for Tourism and Ports

$ (4,270,043)

Appropriations to the Minister for Sustainability and Climate Resiliency

$ SCR 1 Policy Advice to the Minister on the Development and Coordination of Sustainability and Climate Resiliency Initiatives (2,970,452) SCR 3 Environmental Services and Research (3,617,059) NGS 74 Preservation of Natural Environments and Places of Historic Significance (285,000)

TP 110 Sustainability Programme Support (33,386) TP 111 Climate Resiliency Programme TP 112 Community Support Programmes (467,500)

OE 66 United Nations Caribbean Environmental Programme (3,500) (2,736,000) OE 133 Oil Spills Tier 3 - Annual Fee Notice to Proceed Expenses – ISWMS (585,672)

EI 84 Ministry of Sustainability and Climate Resiliency (8,111,419)

EA 162 Protected Area Management

$ HES 1 Policy Advice and Ministerial Services to the Minister for Health and Wellness (933,409) (9,975,472) HEA 2 (3,419,186) HEA 6 Medical Services in Cayman Brac and Little Cayman (2,080,500) HEA 10 Ambulance Services (1,858,000) (1,788,000) HEA 12 Mental Health Services (2,167,500) (866,285) (758,569) (492,078) (1,432,805) HEA 21 Medical Internship Programme (143,500) HEA 23 Provision of Antiretroviral Medication (430,845) HEA 24 Provision of Psychological Trauma Diagnosis and Treatment for Children (104,000) HEA 25 Management and Maintenance of Cancer Registry (68,000) HEA 26 Adolescent Mental Health Hub HEA 27 Provision of Molecular Biology Testing HEA 28 Expanded Capacity for Inpatient Mental Health and Community Health Nurses (750,000) NGS 4 HIV/AIDS and First Aid Public Education (19,663) NGS 53 Palliative Care Nursing (50,079) (8,200,782) NGS 92 Alzheimer’s and Dementia Association of the Cayman Islands (37,500)

$

TP 44 Temporary Poor Relief Payments for Young Parents Programme Students (53,487) TP 73 (1,352,738)

OE 15 Pan American Health Organization Subscription (7,500) OE 103 Caribbean Public Health Agency (9,250)

EI 53 Ministry of Health and Wellness (7,100,420)

EA 30 (225,605)

$ HES 1 3,903,861 9,975,472 HES 21 Environmental Services and Research 3,617,059 HEA 2 3,419,186 HEA 6 Medical Services in Cayman Brac and Little Cayman 2,080,500 HEA 10 Ambulance Services 1,858,000 1,788,000 HEA 12 Mental Health Services 2,167,500 866,285 758,569 492,078 1,432,805 HEA 21 Medical Internship Programme 143,500 HEA 23 Provision of Antiretroviral Medication 430,845 HEA 24 Provision of Psychological Trauma Diagnosis and Treatment for Children 104,000 HEA 25 Management and Maintenance of Cancer Registry 68,000 HEA 26 Adolescent Mental Health Hub HEA 27 Provision of Molecular Biology Testing HEA 28 Expanded Capacity for Inpatient Mental Health and Community Health Nurses 750,000 NGS 4 HIV/AIDS and First Aid Public Education 19,663 NGS 53 Palliative Care Nursing 50,079 8,200,782 NGS 74 Preservation of Natural Environments and Places of Historic Significance 285,000

$

NGS 92 Alzheimer’s and Dementia Association of the Cayman Islands 37,500

TP 44 Temporary Poor Relief Payments for Young Parents Programme Students 53,487 TP 73 1,352,738 TP 110 Sustainability Programme Support 33,386 TP 111 Climate Resiliency Programme TP 112 Community Support Programmes 467,500

OE 15 Pan American Health Organization Subscription 7,500 OE 66 United Nations Caribbean Environmental Programme 3,500 OE 103 Caribbean Public Health Agency 9,250 2,736,750 OE 133 Oil Spills Tier 3 - Annual Fee Notice to Proceed Expenses – ISWMS 585,672

EI 94 Ministry of Health, Environment, and Sustainability

8,111,420

EA 30 225,605 EA 162 Protected Area Management

Appropriations to the Premier on behalf of the Office of the Commissioner of Police

$ OCP 5 1,034,255

Appropriations to the Attorney General

$ LGA 5 Policy Advice and Administrative Support to the Attorney General (745,000)

Passed by the Parliament the day of

Speaker

Clerk of the Parliament