A supplementary budget is used by a government to make in-year changes to its current spending plans.
In opposition Plaid had said it would bring one forward within its first 100 days if it won the Senedd election.
The current budget for 2026-27 was passed in January after Plaid did a deal with the then Labour-run Welsh government.
The IFS has warned that the NHS could face real-term cuts unless all the extra available day-to-day funding is allocated to the health service.
Plaid is six seats short of a majority so it will need to strike a deal for its plans to pass a vote in the 96-member Senedd.
In an interview with BBC Radio Wales Breakfast, First Minister Rhun ap Iorwerth said he did not need the same kind of discussions that would happen with a full annual budget, usually passed in the winter.
He said: “It’s not like a budget round where you have discussions and talks with other parties in the same way.”
“Clearly what we all need to do is explain publicly and to other parties, and to the Finance Committee in the Senate, which will be scrutinising this, why it is that we are putting these slight changes in place.”
Labour finance spokesperson Huw Thomas said the party was “concerned” about how Plaid would spend £300m of consequential funding.
Thomas said Labour supported calls from councils and teaching unions for the money to be given to schools.
Reform Wales’ finance spokesman, Cai Parry-Jones, said: “The people of Wales want to see a budget that puts Wales first.
“However, it is expected that Plaid will raid cash designated for children with additional learning needs while continuing to send taxpayers’ money abroad.”
His party has criticised schemes where the Welsh government spend money internationally, including Wales taking part in tree-planting schemes in Africa.
BBC News
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