Section 36, The Public Financial Management Act, 2016

(1) Pursuant to section 116 of the Constitution, the Minister shall establish a Contingencies Fund, the amount of which shall not exceed at any time two per cent of the non-EIR presented in the main Estimates of the present financial year. (2) An Appropriation Bill of a financial year shall include an appropriation for replenishment of the Contingencies Fund, the amount of which shall not exceed two per cent of the non-EIR presented in the main Estimates of the financial year.