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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(1) The Contingencies Fund may be withdrawn onlyunder this section.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. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201640 41 (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 (5) When withdrawal is made under subsection (3), – (a) the amount withdrawn from the Contingencies Fund shall be paid into the Consolidated Fund; (b) as soon as practicable, the Contingencies Fund shall be replenished by the Minister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by the Minister before Parliament for its approval to classify the expenditure of the budgetary agency, for which the withdrawn amount is used, into a relevant provision under the (6) Every quarter, the Minister shall submit to Parliament a report which includes information about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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