Law library · Sierra Leone · The Public Financial Management Act, 2016
Section 37, The Public Financial Management Act, 2016
Status not yet checkedThe Public Financial Management Act, 2016, Sierra Leone
(1) The Contingencies Fund may be withdrawn onlyunder this section.
(2) The aggregate amount of withdrawal from the
Contingencies Fund during a financial year shall not exceed two per
cent of the non-EIR presented in the main Estimates of the financial
year.
(3) In accordance with subsection (1) of section 116 of
the Constitution, the Minister may, on the request of the head of a
budgetary agency, withdraw from the Contingencies Fund to meet
an expenditure of the budgetary agency, only when –
(a) the Minister is satisfied that there has arisen
in the budgetary agency an urgent and
unforeseen need for the expenditure for which
no other provision exists under the Estimates;
Contingencies
Withdrawal
from Contingencies Fund.
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(b) the expenditure may not be met by
reallocation under section 43;
(c) the expenditure cannot, without serious
injury to the public interest, be postponed
until provision can be made by a
Supplementary Estimate; and
(d) the withdrawal does not cause the limit
mentioned in subsection (2) to be exceeded.
(4) A request under subsection (3) shall be made in such
form and manner as may be specified by the Minister.
(5) When withdrawal is made under subsection (3), –
(a) the amount withdrawn from the
Contingencies Fund shall be paid into the
Consolidated Fund;
(b) as soon as practicable, the Contingencies
Fund shall be replenished by the Minister by
charging against an appropriation for
replenishment mentioned in subsection (2)
of section 36;
(c) as soon as practicable, in accordance with
subsection (2) of 116 of the Constitution, a
Supplementary Estimate shall be laid by the
Minister before Parliament for its approval to
classify the expenditure of the budgetary
agency, for which the withdrawn amount is
used, into a relevant provision under the
(6) Every quarter, the Minister shall submit to Parliament
a report which includes information about withdrawal of the
Contingencies Fund under subsection (3).
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