Section 72, The Public Financial Management Act, 2016

(1) The Minister shall maintain, and keep up-to-date, aregister of guarantees given by him under section 68 and loans granted from the Consolidated Fund under subsection (1) of section 71. (2) A register mentioned in subsection (1) shall include information on – (a) the contractual terms and conditions on the guarantees and loans; (b) the performance of obligations under contracts, in respect of the loans; 58 59 Loans from Fund.. Management of guarantees and loans. (c) the performance of underlying loans and obligations in respect of the guarantees; and (d) any other matters as may be specified by the Minister. (3) Every year or more frequently if the Minister so requires, the vote controller of every sub-vented agency, other entity in the central government, local council, social security fund, and public enterprise shall submit to the Minister a report on outstanding guarantees and loans, by such date and in such form and manner as may be specified by the Minister. (4) For implementation of this section, the Minister may require any information from any person to whom the Minister has given a guarantee or loan. (5) The Minister may issue guidelines to specify information to be regularly submitted to the Minister under subsection (4).