Section 104, The Public Financial Management Act, 2016

(1) Where a local council – (a) contravenes ceilings and rules established under subsection (2) of section 97 or any other provision of this Act; (b) fails to implement an action plan which has been submitted under paragraph (i) of this subsection; or (c) fails to submit, or submits with significant delay, financial planning documents, budgets, budget execution reports, financial statements, or any other reports or information according to the timelines or other requirements of this Act or any other enactment, the Minister may, in consultation with the Minister responsible for the local government, – (i) require the local council to submit or resubmit an action plan to resolve underlying problems within a specific period of time; In-year reporting. actions. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201682 83 (ii) require prior approval of the Minister for such key financial decisions of the local council as specified by the Minister; (iii) reduce or suspend grants or transfers from the State budget to the local council; and (iv) appoint for a specific period of time a financial administrator who would advise the local council on corrective actions, monitor the implementation of such actions, and who may issue legally binding directions to the local council in respect of such key financial decisions as specified by the Minister. (2) A financial administrator appointed under paragraph (iv) of subsection (1) – (a) shall act as an agent of the Minister and be subject to the supervision and directions of the Minister; (b) shall have full and free access to any books, documents, records, information, and premises of the local government; and (c) may be stationed in the local council if the Minister so decides.