Section 120, The Public Financial Management Act, 2016

(1) When, in the opinion of the Minister, any of thefollowing grounds is met, the Minister may take any of the actions specified in subsection (2) - actions. actions against agencies. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201696 97 (a) a budgetary agency or its vote controller or other public officer or employee contravenes any provision under this Act, regulations made thereunder, or instructions or directives of the Minister or Accountant-General; (b) a budgetary agency fails to implement an action plan which has been submitted under subsection (2); (c) a budgetary agency has made, or is likely to make, expenditures significantly in excess of a provision for an item of the expenditures under the Estimates; or (d) the head or vote controller of a budgetary agency fails to submit, or submits with significant delay, its budget proposal, financial statements, or any other information according to the timelines o other requirements of this Act. (2) The actions referred to in subsection (1) include that theMinister may – (a) lay before Parliament and publicly disclose in the website of the Ministry information about the occurrence of the grounds mentioned in subsection (1) or the actions taken by the Minister under this subsection or both; (b) require the head of the budgetary agency to submit or resubmit for approval of the Minister an action plan to resolve underlying problems within a specific period of time; (c) require prior-approval of the Minister for execution by the budgetary agency of such provisions for items of expenditures under the Estimates as specified by the Minister; (d) suspend, in whole or in part, for a specific period of time, – (i) the execution by the budgetary agency of the provisions for items of the expenditures under the Estimates; and (ii) the power of the head of the budgetary agency to reallocate a provision of the Estimates under section 43; and (e) require the head of the budgetary agency to dispose of any financial and other assets under the responsibilities of the budgetary agency.