APPROPRIATION (FINANCIAL YEARS 2026 AND 2027) ACT, 2025

CAYMAN ISLANDS APPROPRIATION (FINANCIAL YEARS 2026 AND 2027) ACT, 2025 (Act 12 of 2025) Supplement No. 1 published with Legislation Gazette No. 48 dated 3rd December, 2025. PUBLISHING DETAILS Page 2 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 Section 1 (Act 12 of 2025) CAYMAN ISLANDS I Assent, Franz Manderson Acting Governor Date: 1st December, 2025 APPROPRIATION (FINANCIAL YEARS 2026 AND 2027) ACT, 2025 (Act 12 of 2025) AN ACT TO APPROPRIATE EXECUTIVE FINANCIAL TRANSACTIONS FOR THE FINANCIAL YEARS 2026 AND 2027 ENACTED by the Legislature of the Cayman Islands. 1. Short title 1. This Act may be cited as the Appropriation (Financial Years 2026 and 2027) Act, 2025. 2. Appropriation authority 2. The Cabinet may incur executive expenses, acquire executive assets, make equity investments or loans and undertake borrowing for the financial years 2026 and 2027 in the amounts and for the respective purposes set out in the Schedule. 3. Expiration of unused appropriations 3. (1) The appropriations for each financial year shall expire on 31 December, 2027. (2) Where there are any unused appropriations at 31 December, 2026, these unused amounts shall not expire and shall be carried forward to the 2027 financial year c Act 12 of 2025 Page 3 Section 3 Appropriation (Financial Years 2026 and 2027) Act, 2025 but such unused amounts shall not be spent in the 2027 financial year except with the expressed written approval of Cabinet. (3) Entities may not use appropriations approved for the 2027 financial year to incur executive expenses, acquire executive assets, make equity investments or loans and undertake borrowing in the 2026 financial year, except with the expressed written approval of Cabinet. Page 4 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE SCHEDULE (section 2) Appropriations for financial years 2026 and 2027 Appropriations to the Premier Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Development and Coordination of Government CBO 1 Policy 1 , 9 9 3 , 4 0 9 2 ,071,299 Support and Servicing to Cabinet and National Security CBO 2 Council 3 , 4 1 3 , 7 8 7 2 , 9 76,326 CBO 9 Protocol Services 1,111,909 1,119,280 Government Communications CBO 17 Services 4,757,219 5,356,048 Assistance to the Premier and Administration of the Premier’s CBO 20 Office 1,184,658 1,185,295 Broadcasting of Public Information and On-Air CBO 21 Programmes 2 ,150,479 2,229,487 Services Provided by the CBO 22 London Office 1,477,531 1,482,319 National Hazard Preparedness, Mitigation, Response and Recovery CBO 24 Services 1,985,867 2,087,843 CBO 25 Meteorological Services 2,936,365 2,979,309 c Act 12 of 2025 Page 5 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Premier Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Transfer Payments Support for Services of the TP 58 Red Cross 70,000 70,000 Sponsorships and Community TP 128 Support 150,000 150,000 Other Executive Expenses Executive Salary OE 96 Reimbursements 1,261,608 1,273,608 Caribbean Disaster Emergency Management OE 125 Agency Membership 116,400 116,400 Depreciation on Cabinet Office OE 132 Executive Assets 350,000 350,000 Equity Investment EI 36 Cabinet Office 3,454,877 1,128,117 Page 6 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Finance and Economic Development Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Amount Amount Reference $ $ Number Appropriation Name Output Groups Policy Advice, Governance and FED 1 Ministerial Support Services 4,529,299 4,201,043 Preparation and Publication of FED 4 Statistical and Economic Reports 3,007,068 2,767,211 Financial Reporting and FED 5 Management Services 7,675,480 8,295,866 Health Insurance for Seamen and Veterans for Primary and CIN 1 Secondary Health Care 18,813,384 19,906,416 Administration of Lending DVB 4 Activities 605,043 605,043 Drafting Instructions for the Development of Legislation and URC 1 Policy Advice 74,289 74,289 Regional and International URC 6 Representation 50,000 50,000 URC 7 National Cyber Security Initiatives 200,000 200,000 Monitoring and Controlling the Storage, Handling, Quality and URC 10 Mensuration of Fuel Products 1,042,000 1,042,000 c Act 12 of 2025 Page 7 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Finance and Economic Development Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Economic Regulations, Monitoring and Directing the Fuel URC 11 Sector and Relevant Market 610,293 610,293 Management of the Cayman Islands Internet Domain and URC 12 Verification of ICT Licence Fees 33,418 33,418 Other Executive Expenses Caribbean Economic Community OE 9 Fees 241,199 246,023 Caribbean Regional Technical OE 10 Assistance Centre –Contribution 90,225 90,225 Past Service Pension Liability OE 27 Payment 12,208,000 12,208,000 Caribbean Catastrophe Risk Insurance Facility – Annual OE 54 Premium 1,100,000 1,100,000 OE 57 Executive Bank Charges 5,000 5,000 OE 110 General Insurance 12,343,800 12,960,990 OE 121 Additional Normal Cost Pension 4,155,338 4,238,445 Equity Investments Cayman Islands Development EI 4 Bank 500,000 500,000 Ministry of Finance and Economic EI 70 Development 1,065,000 1,065,000 Utility Regulation and Competition EI 95 Office 120,000 0 Page 8 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Finance and Economic Development Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Loans Made LM 1 Mortgage Loans for Civil Servants 80,000 80,000 LM 3 Loans for Civil Servants 80,000 80,000 Loans for Overseas Medical LM 4 Advances for Uninsured Patients 200,000 200,000 Financing Expense FE 3 Interest on Public Debt 21,483,000 30,726,000 Borrowings BO 10 Borrowings 124,000,000 112,000,000 c Act 12 of 2025 Page 9 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Education and Training Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Policy Advice, Governance and EGA 1 Ministerial Support Services 7,757,313 8,637,670 Employment Support Services EGA 2 and Scholarship Administration 3,050,322 3,072,857 EGA 4 Public Library Services 2,523,665 2,566,492 EGA 5 Primary Education Services 45,899,904 46,901,614 EGA 6 Secondary Education Services 51,099,943 52,689,814 Education Services for Students EGA 7 with Special Needs 13,433,329 13,721,316 Facilities Maintenance and Operational School Support EGA 8 Services 34,834,280 34,974,908 Training and Support for Adults EGA 9 with Disabilities 3,166,943 3,218,693 Teaching of Tertiary Level, Professional and Vocational CCO 1 Programmes 13,293,567 13,651,904 Disbursement of Government CDB 1 Scholarship Funding 45,000 45,000 Teaching of Tertiary Education NGS 25 Courses 250,000 250,000 Compulsory Primary and Secondary Education by Assisted NGS 34 Schools 2,000,000 2,000,000 NGS 79 K-9 Security Services 22,000 22,000 NGS 91 Public School Meals Programme 9,000,000 9,000,000 Extended After-School NGS 96 Programme 1,500,000 1,500,000 Page 10 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Education and Training Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Transfer Payments Pre-School Educational TP 27 Assistance 2,100,000 2,100,000 Local and Overseas Scholarships TP 30 and Bursaries 32,300,000 32,000,000 Other Educational and Training TP 51 Assistance 900,000 900,000 Scholarships – Special TP 82 Educational Needs 3,000,000 3,000,000 Scholarships – Medical TP 83 Specialisation 329,000 317,000 TP 93 Public School Grants 400,000 400,000 Superior Auto Apprenticeship TP 94 Programme 150,000 150,000 Other Executive Expenses Subscription to Caribbean OE 11 Examinations Council 560,621 560,621 University of the West Indies OE 12 Membership Levy 16,377 16,377 Equity Investments EI 12 Ministry of Education and Training 21,440,000 19,400,000 University College of the Cayman EI 46 Islands 1,500,000 0 c Act 12 of 2025 Page 11 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for District Administration and Home Affairs Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Policy Advice, Legislative Initiatives DAH 1 and Ministerial Services 6,848,895 6,814,268 Government Services in Cayman DAH 2 Brac and Little Cayman 13,449,455 13,779,234 DAH 3 National Mail Service 5,327,955 5,436,133 DAH 4 Border Control Services 27,350,998 27,975,949 Domestic and Aerodrome Fire DAH 5 Services 19,979,476 20,969,839 Public Safety, Electronic Monitoring DAH 6 and Incident Responses 6,598,445 7,097,555 DAH 7 Prison Custodial Services 26,020,040 26,340,779 Offender Management, Supervision DAH 8 and Intervention Services 4,974,414 5,032,256 DAH 9 Cadet Corp Services 1,468,952 1,704,950 Sister Islands Affordable Housing SIH 1 Programme 569,263 570,116 NGS 38 Services for Irregular Migrants 1,741,000 1,741,000 Transfer Payments TP 46 Poor Relief for Refugees 130,000 130,000 Sister Islands Home Repairs TP 66 Assistance 600,000 600,000 TP 69 Support for the Bridge Foundation 155,000 155,000 Sister Islands Beaches and TP 86 Community Clean Up Programme 600,000 600,000 Sister Islands Community TP 101 Programmes/Projects 160,000 160,000 Page 12 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for District Administration and Home Affairs Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Other Executive Expenses OE 115 Regional Security Initiatives 86,000 86,000 Depreciation of Executive Assets – Ministry of District Administration and OE 144 Home Affairs 2,024,000 2,177,000 Equity Investment Ministry of District Administration and EI 93 Home Affairs 13,171,532 12,513,700 Executive Assets Cayman Brac and Little Cayman EA 55 Roads 500,000 1,500,000 Cayman Brac: Sports Complex EA 60 Expansion 250,000 200,000 EA 125 Cayman Brac Multi-Purpose Hall 150,000 100,000 EA 144 Public Restrooms (Sister Islands) 50,000 150,000 Infrastructure Works in the Sister EA 171 Islands 729,000 755,000 c Act 12 of 2025 Page 13 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Financial Services and Commerce Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Framework for the Functioning of FSC 20 the Financial Services Industry 9,398,399 10,181,302 Registers of Corporate and Vital FSC 22 Information 6,246,773 7,001,191 International Cooperation in Tax FSC 23 Matters 6,097,213 6,485,502 Trade and Commerce Licensing FSC 36 and Supervision 2,706,178 3,213,897 International Engagement for FSC 37 Financial Services 1,883,321 1,819,864 FSC 38 Support for Small Businesses 1,563,641 1,778,835 FSC 39 Combatting Illicit Finance 3,471,776 3,768,648 FSC 40 Registers of Intellectual Property 654,627 835,483 Regulation of the Cayman Islands MOA 6 Currency 1,050,000 1,050,000 MOA 8 Collection of Fees 271,360 280,632 Regulation of the Financial MOA 12 Services Industry 22,718,140 23,408,933 Assistance to Overseas MOA 13 Regulatory Authorities 886,443 916,730 Policy Advice and Ministerial MOA 14 Services 791,467 818,509 Monitor Compliance with the Anti- MOA 25 Money Laundering Regulations 7,100,590 7,343,196 Policy Advice to Cabinet on CMA 1 Maritime Matters 332,000 332,000 NGS 85 Cayman Finance 1,375,000 1,375,000 Page 14 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Financial Services and Commerce Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Cayman Islands Institute of NGS 94 Professional Accountants 800,000 800,000 Transfer Payments Support to Local Business TP 63 Associations 63,750 63,750 TP 80 Support for Business Initiatives 50,000 50,000 Support to Local Financial TP 85 Services Associations 93,500 93,500 Other Executive Expenses Contribution to Caribbean OE 6 Financial Action Task Force 84,000 84,000 Organisation for Economic Cooperation Development Global OE 94 Forum 55,000 55,000 Asset Recovery Inter-Agency Network for the Caribbean (ARIN- OE 139 CARIB) 8,375 8,375 Equity Investment Ministry of Financial Services and EI 67 Commerce 506,500 100,000 c Act 12 of 2025 Page 15 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Social Development and Innovation Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Social Development Programmes ITI 2 and Services 22,855,083 23,378,886 Digital Services, Strategy and ITI 3 Business Investment Services 37,185,288 39,201,969 Children and Youth Services CAY 2 Foundation 4,350,000 4,350,000 Care of the Indigent and Disabled NGS 64 Elderly Persons 2,756,989 2,756,989 NGS 66 Foster Care for Children 770,000 770,000 Community Programmes - NGS 67 Afterschool 165,000 165,000 Support for Persons Experiencing NGS 71 Domestic Abuse 600,000 600,000 Community Programmes - Meals NGS 86 on Wheels 500,000 500,000 NGS 87 Gender Equality Cayman 14,000 14,000 Transfer Payments TP 41 Financial Assistance 24,000,000 24,000,000 Ex-Gratia Benefit Payments to TP 47 Seafarers and Veterans 10,000,000 10,000,000 Children and Family Services TP 57 Support 521,150 521,150 TP 115 Hope for Today Foundation 100,000 100,000 Support for Community TP 123 Development and Activities 250,000 250,000 Alex Panton Foundation Financial TP 129 Assistance Programme 150,000 150,000 Page 16 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Social Development and Innovation Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Transfer Payments TP 130 Innovation and Research Support 200,000 250,000 Social Support Programme for TP 131 Seniors and Children 500,000 500,000 Equity Investment Ministry of Social Development EI 78 and Innovation 5,061,240 2,289,240 c Act 12 of 2025 Page 17 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Caymanian Employment and Immigration Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Group Labour Management and HCA 6 Residency Services 14,066,199 12,969,529 Transfer Payment Community Development TP 119 Initiatives 150,000 150,000 Equity Investment Ministry of Caymanian EI 11 Employment and Immigration 2,430,000 1,970,000 Page 18 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Youth, Sports, Culture and Heritage Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Advice and Support to the Minister for Youth, Sports, Culture YSC 1 and Heritage 4,332,747 4,972,999 YSC 3 Sports Services 5,063,392 5,210,991 YSC 4 Youth Services 1,196,680 1,264,978 YSC 5 Celebrate Cayman 1,932,886 2,851,737 National Arts, Exhibitions and NAG 1 Festivals 186,250 192,000 National Art Collection, Care and NAG 2 Preservation 266,250 272,000 Art Education, Outreach and NAG 3 Training 277,630 283,380 Art Information - Facilities, Promotion, Scholarship and NAG 4 Publication 319,870 325,620 Collection and Preservation of MUS 4 Significant Material Evidence 174,859 174,859 Museum Facilities, Exhibitions MUS 5 and Displays 681,629 681,629 Services to Support the Ministry, MUS 6 Cabinet and Other Departments 155,432 155,432 Arts and Cultural Preservation, NCF 1 Documentation and Promotion 247,613 217,613 Cultural Festivals, International Cultural Presentations, and Local NCF 2 Cultural Partnerships 330,539 365,539 Management of Operations and Maintenance of FJ Harquail NCF 3 Cultural Centre 453,612 453,612 c Act 12 of 2025 Page 19 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Youth, Sports, Culture and Heritage Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Training and Support for Artistic NCF 4 Development 149,722 149,722 NCF 5 Youth Arts Programming 218,764 218,764 NGS 59 Youth Development Programmes 51,000 51,000 NGS 60 Sports Programmes 1,289,125 1,289,125 Transfer Payment Youth, Sports, Culture and TP 107 Heritage Programmes 350,000 350,000 Other Executive Expenses OE 81 World Anti-Doping Agency 5,000 5,000 Regional Anti-Doping OE 82 Organization 3,000 3,000 Equity Investments Cayman Islands National EI 23 Museum 600,000 400,000 National Gallery of the Cayman EI 47 Islands 120,000 125,000 Cayman National Cultural EI 72 Foundation 336,000 326,000 Ministry of Youth, Sports, Culture EI 86 and Heritage 4,355,000 6,130,000 Page 20 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Planning, Lands, Agriculture, Housing and Infrastructure Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Advice and Support to the Minister for Planning, Lands, Agriculture, Housing and PAH 1 Infrastructure 8,216,078 8,378,011 Management of Government PAH 10 Properties 14,758,222 15,053,786 Procurement and Maintenance of PAH 11 Government Fleet 4,354,179 4,410,272 Management of Planning PAH 14 Applications 6,571,126 6,693,484 PAH 16 Licensing of Drivers and Vehicles 2,029,014 2,112,966 Agriculture Support and PAH 24 Regulatory Services 11,555,004 11,853,995 PAH 26 Public Transport Services 950,962 969,706 PAH 27 Facilities Management 5,617,416 5,736,218 Provision of Cadastral Surveying, Land Registration, Stamp Duty Assessment, Valuations and PAH 28 Geographic Information Services 5,981,292 6,127,378 Public Lands Inspectorate PAH 29 Services 797,475 812,574 Administration of the Affordable NHT 4 Housing Initiative 425,000 425,000 Administration of the Government Guaranteed Home Assisted NHT 5 Mortgage Programme 255,000 255,000 Administration of the New NHT 6 Affordable Housing Initiative 680,000 680,000 c Act 12 of 2025 Page 21 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Planning, Lands, Agriculture, Housing and Infrastructure Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Administration of the Build on NHT 7 Your Own Property Initiative 340,000 340,000 Spaying and Neutering of Dogs NGS 24 and Cats 30,000 30,000 Cayman Islands Agricultural NGS 84 Society 187,000 187,000 Transfer Payments TP 60 Housing Assistance 500,000 1,000,000 Assistance for Infrastructure TP 76 Development 200,000 200,000 TP 84 Agriculture Sector Development 400,000 400,000 TP 124 Sponsorship and Scholarships 250,000 250,000 Other Executive Expenses Caribbean Agriculture Research OE 93 and Development Institute 122,000 122,000 Depreciation of the Ministry of Planning, Lands, Agriculture, Housing and Infrastructure OE 101 Executive Assets 9,694,000 9,694,000 OE 123 Global Island Partnership 5,000 5,000 Equity Investments National Housing Development EI 57 Trust 8,000,000 7,000,000 Ministry of Planning, Lands, Agriculture, Housing and EI 71 Infrastructure 4,500,000 5,550,000 Page 22 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Planning, Lands, Agriculture, Housing and Infrastructure Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Executive Assets EA 4 Land Purchase 1,500,000 1,500,000 EA 9 Land Purchase: Gazetted Claims 1,500,000 1,500,000 Government Administration EA 78 Building 1,030,000 0 EA 146 Land Purchase for Conservation 50,000 50,000 Major Road Works - Expansion EA 148 Projects 14,095,000 13,450,000 EA 161 Submarine Cable 1,000,000 1,000,000 EA 164 Central Scranton Park 800,000 0 EA 168 Infrastructure and Development 7,575,000 9,000,000 c Act 12 of 2025 Page 23 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Tourism and Trade Development Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Advice and Support to the Minister DAT 1 for Tourism and Trade Development 2,850,110 2,951,466 Tourism Support, Training, Promotional and Advertising DAT 17 Activities 27,910,525 28,099,706 CAL 1 Strategic Domestic Air Services 3,134,000 3,134,000 Strategic Tourism, Regional and CAL 2 Core Air Services 15,435,000 15,435,000 Management of Pedro St. James TAB 1 National Historic Site 1,100,000 1,100,000 Management of Queen Elizabeth II TAB 2 Botanic Park 1,000,000 1,000,000 Management of the Cayman Islands TAB 4 Craft Market 150,000 150,000 Management of the Hell Geological TAB 5 Site 50,000 50,000 Organise, Administer and Execute the Cayman Islands Fishing NGS 1 Tournament 30,000 30,000 Management of Small Business NGS 7 Development 230,000 230,000 Gardening Projects and NGS 57 Landscaping 4,000 4,000 Transfer Payments TP 12 Tourism Scholarships 1,450,000 1,450,000 Sports and Cultural Tourism TP 67 Programmes Assistance 1,000,000 1,000,000 Visitor Experience Development TP 122 Grant 250,000 250,000 Page 24 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Tourism and Trade Development Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Equity Investments EI 1 Cayman Airways Limited 10,500,000 8,500,000 Cayman Turtle Conservation and EI 49 Education Centre Ltd. 5,000,000 4,000,000 Ministry of Tourism and Trade EI 68 Development 500,000 250,000 Executive Assets EA 159 Waterfront Tourism Experience 100,000 150,000 c Act 12 of 2025 Page 25 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Health, Environment and Sustainability Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Policy Advice and Ministerial Services to the Minister for Health, Environment and HES 1 Sustainability 9,880,268 11,321,824 HES 2 Health Regulatory Services 3,287,301 3,428,550 Collection, Recycling and HES 7 Disposal of Waste 10,904,842 11,802,008 HES 8 Public Health Services 3,346,702 3,389,321 Environmental Health Monitoring HES 9 Services 1,560,684 1,564,569 HES 10 Emergency Response Services 165,790 166,172 HES 11 Mosquito Control Services 10,155,000 10,354,000 HES 18 Counselling and Support Services 6,225,770 6,245,957 Public Education and Social HES 19 Issues 230,678 226,437 Environmental Services and HES 21 Research 8,099,726 8,513,223 Residential Mental Health HES 22 Services 11,478,152 12,740,613 HEA 2 Medical Care for Indigents 28,300,000 25,300,000 Medical Services in Cayman Brac HEA 6 and Little Cayman 4,161,000 4,161,000 HEA 10 Ambulance Services 3,716,000 3,716,000 HEA 11 Services at District Health Clinics 4,076,000 4,076,000 HEA 12 Mental Health Services 5,835,000 5,835,000 HEA 16 Geriatric Services 4,000,000 4,080,000 Page 26 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Health, Environment and Sustainability Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Medical Care Beyond Insurance HEA 17 Coverage/Uninsured 2,000,000 2,040,000 HEA 18 School Health Services 2,500,000 2,500,000 Medical Care for Chronic HEA 19 Ailments 1,360,000 1,387,000 Public Health Programmes, HEA 20 Investigations and Treatments 2,500,000 2,500,000 HEA 21 Medical Internship Programme 287,000 287,000 Provision of Antiretroviral HEA 23 Medication 492,000 501,000 Provision of Psychological Trauma Diagnosis and Treatment HEA 24 for Children 208,000 208,000 Management and Maintenance of HEA 25 Cancer Registry 136,000 136,000 HEA 26 Adolescent Mental Health Hub 1,200,000 1,200,000 Provision of Molecular Biology HEA 27 Testing Services 2,000,000 2,000,000 Inpatient Adolescent Mental HEA 29 Health 1,454,456 1,498,090 HEA 30 Mobile Crisis Intervention 684,796 684,796 Policy, Prevention and Education, Research and Information, Dissemination NDC 1 and Evaluation 1,105,000 1,146,000 HIV/AIDS and First Aid Public NGS 4 Education Programmes 40,000 40,000 NGS 53 Palliative Care Nursing 300,000 300,000 c Act 12 of 2025 Page 27 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Minister for Health, Environment and Sustainability Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Tertiary Medical Care at Various NGS 55 Local and Overseas Institutions 43,000,000 43,000,000 Preservation of Natural Environments and Places of NGS 74 Historic Significance 570,000 570,000 Alzheimer’s and Dementia NGS 92 Association of the Cayman Islands 125,000 125,000 Multiple Sclerosis Foundation of NGS 95 the Cayman Islands 25,000 25,000 Transfer Payments Temporary Poor Relief Payments TP 44 for Young Parents Programme 50,000 50,000 Other Health, Environment and Sustainability Programme TP 73 Assistance 200,000 200,000 TP 111 Climate Resiliency Programme 200,000 0 TP 112 Community Support Programmes 200,000 200,000 Other Executive Expenses Pan American Health Organization OE 15 Subscription 15,000 15,000 United Nations Caribbean OE 66 Environmental Programme 7,500 7,500 OE 103 Caribbean Public Health Agency 20,000 20,000 Caribbean Association of Medical OE 127 Councils 1,500 1,500 OE 133 Oil Spills Tier 3 - Annual Fee 75,000 85,000 Maintenance of the Completed George Town Landfill Remediation OE 152 Works Phase 1 498,000 498,000 Page 28 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Minister for Health, Environment and Sustainability Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Equity Investments EI 29 Health Services Authority 0 5,000,000 Ministry of Health, Environment EI 94 and Sustainability 15,564,000 8,483,000 Executive Assets Cemetery Vaults – Grand EA 30 Cayman 620,000 672,000 EA 162 Protected Area Management 50,000 50,000 c Act 12 of 2025 Page 29 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Deputy Governor Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Policy Advice to the Head of the CIV 1 Civil Service 3,025,763 3,072,935 Internal Auditing Assurance, CIV 2 Advisory and Anti-Fraud Services 1,747,959 1,772,959 Management of Public Sector CIV 3 Reform 2,035,480 2,244,550 Workforce Development within CIV 7 the Civil Service 5,074,583 5,155,571 Servicing and Support for Her CIV 11 Excellency the Governor 924,818 942,696 Preservation and Management of CIV 12 Records 1,299,591 1,327,847 CIV 13 Operations of the Elections Office 858,652 694,842 CIV 14 Support for Commissions 2,273,791 2,245,870 Policy Advice and Administrative Support Provided to the Deputy CIV 15 Governor 2,695,622 2,710,694 Reports on Educational Standards and Education Related CIV 16 Matters 1,284,045 1,320,889 Health Insurance for Civil Service CIN 2 Pensioners 58,751,700 64,012,261 NGS 20 Employee Assistance Programme 324,935 331,500 Page 30 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Deputy Governor Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Other Executive Expenses Personal Emoluments for Her Excellency the Governor and OE 2 Official Members of Cabinet 993,613 987,001 Ex-Gratia Recipients Plan OE 19 Payments 1,755,000 1,863,000 Depreciation of the Portfolio of OE 100 Civil Service Executive Assets 2,000 2,000 OE 107 Major Governance Projects 270,000 270,000 OE 116 Pension Uplift 7,188,000 7,590,000 OE 117 Civil Service Hospitality Fund 290,824 319,906 OE 119 Second Chances Programme 150,000 150,000 Other Executive Expenses Repairs and Maintenance of OE 120 Executive Buildings 25,000 25,000 OE 141 Emerging Talent Programme 1,125,000 1,125,000 Equity Investment EI 35 Portfolio of the Civil Service 2,181,350 397,000 c Act 12 of 2025 Page 31 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Premier on behalf of the Office of the Commissioner of Police Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Crime Prevention and Protection OCP 1 Services 36,231,535 36,851,778 Crime Investigation and Criminal OCP 2 Justice Services 15,510,111 15,678,161 Policy Advice, Administrative and OCP 3 Support Services 12,722,446 12,911,595 OCP 4 Coast Guard Services 5,915,791 5,969,284 OCP 5 Regiment Services 2,682,984 2,742,130 Equity Investment Office of the Commissioner of EI 79 Police 3,000,000 3,000,000 Page 32 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Premier on behalf of the Parliament Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Group Administrative Services Provided to Parliament and Members of LEA 1 Parliament 3,639,036 3,684,243 Other Executive Expenses OE 5 Constituency Allowance 1,805,167 1,805,167 Commonwealth Parliamentary OE 71 Association 200,000 200,000 Personal Emoluments for the Premier, Deputy Premier, Speaker of Parliament, Ministers OE 128 and Members of Parliament 5,325,264 5,373,792 Executive Depreciation - OE 129 Parliament 195,000 195,000 Administrative and Advisory Support to Members of OE 130 Parliament 4,086,540 4,184,100 OE 150 Repairs to Parliament Building 25,000 25,000 Equity Investment EI 88 Parliament 197,000 0 Executive Asset Upgrades and Repairs to the EA 141 Parliament Building 990,000 1,000,000 c Act 12 of 2025 Page 33 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Attorney General Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Legal Advice and Representation LGA 1 in Civil Matters 3,272,045 3,384,198 LGA 3 Law Teaching and Publications 1,753,694 1,783,736 Drafting of Legislation and LGA 4 Regulations 1,413,462 1,525,960 Policy Advice and Administrative LGA 5 Support to the Attorney General 1,650,698 1,682,303 LGA 6 Financial Intelligence Services 2,622,047 2,784,974 LGA 7 Review and Modernisation of Acts 596,196 670,834 Equity Investment EI 34 Portfolio of Legal Affairs 402,500 305,500 Page 34 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Cabinet on behalf of the Chief Justice Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Groups Administrative Support to the JAD 1 Judiciary 3,682,222 3,698,654 JAD 2 Support for Court Proceedings 8,628,278 8,644,022 JAD 3 Collection of Revenue 819,591 823,641 Financial Management of Court JAD 4 Funds 706,185 702,728 Support for the Conduct of JAD 5 Coronial Proceedings 104,046 103,366 Autopsies, Coroner and Other HEA 8 Related Services 327,600 334,152 NGS 2 Legal Aid Services 2,971,000 3,030,420 Legal Services Supervisory NGS 93 Authority 1,844,096 1,819,144 Other Executive Expenses Personal Emoluments for the OE 1 Judiciary 4,576,262 4,967,815 OE 4 Judiciary Expenses 914,214 1,073,624 Depreciation of Judicial Executive OE 43 Assets 764,059 804,283 OE 57 Executive Bank Charges 13,000 13,000 OE 65 Court of Appeal Expenses 1,282,506 $1,285,786 Equity Investment EI 21 Judicial Administration 1,500,000 797,500 Executive Asset EA 145 Court House 1,703,000 2,806,800 c Act 12 of 2025 Page 35 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Cabinet on behalf of the Office of the Director of Public Prosecutions Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Group Prosecution and International DPA 1 Cooperation 7,703,342 7,778,683 Equity Investment Office of the Director of Public EI 60 Prosecutions 152,000 100,000 Page 36 Act 12 of 2025 c Appropriation (Financial Years 2026 and 2027) Act, 2025 SCHEDULE Appropriations to the Public Accounts Committee Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Group Services to the Parliament and its ADO 2 Committees 1,420,248 1,491,263 c Act 12 of 2025 Page 37 SCHEDULE Appropriation (Financial Years 2026 and 2027) Act, 2025 Appropriations to the Oversight Committee of the Parliament Financial Year Financial Year 2026 2027 Appropriation Appropriation Appropriation Reference Amount Amount Number Appropriation Name $ $ Output Group Independent Public Complaints OBM 1 and Information Rights 2,868,762 2,923,846 Equity Investment EI 75 Office of the Ombudsman 25,000 25,000 Passed by the Parliament the 21st day of November, 2025. Hon. D. Ezzard Miller Speaker Zena Merren-Chin Clerk of the Parliament Page 38 Act 12 of 2025 c