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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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