Law library · Sierra Leone · The Public Financial Management Act, 2016
Section 105, The Public Financial Management Act, 2016
Status not yet checkedThe Public Financial Management Act, 2016, Sierra Leone
(1) In accordance with paragraph (j) of subsection section 20 of the Local Government Act, 2004 and any other enactment, a
local council for a locality is responsible to –
(a) approve budgets of Chiefdom Administration within the locality; and
(b) oversee execution of budgets by Chiefdom
Administration.
(2) By such date and in such form as may be specified by
the Minister, every Chiefdom Administration shall submit to the
Minister and the Minister responsible for local government-
(a) its budget approved by the relevant local
council; and
(b) in-year budget execution reports in addition
to budget execution reports and financial
statements of local councils referred to in
paragraph (c) of subsection (3) of section
86and subsection (1) of section 103.
(3), The Minister may require at any time a Chiefdom
Administration to submit to him any reports and information in such
form and by such date as may be determined by the Minister.
(4) When the Minister receives reports or information
under subsection (3), he shall send the reports or information to the
Minister responsible for local government and the relevant local
council.
(5) The Minister may, in consultation with the Minister
responsible for local government, by statutory instrument prescribe–
(a) any ceilings and rules that any Chiefdom
Administration shall comply with in respect
of fiscal deficit or stock of outstanding debt
or both;
Oversight of
of Chiefdom
Councils.
No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201684 85
Minister’s
approval of
borrowing.
(b) timeline of submission, forms, and any other
matters in respect of the in-year budget
execution reports and the annual financial
statement of Chiefdom Administration
mentioned in subsection (1); and
(c) any requirements in respect of budget
preparation and execution by Chiefdom
Administration.
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