Section 74, The Public Financial Management Act, 2016

(1) All grants from a foreign government, internationalorganization, or other donor to current or capital expenditure of any budgetary agency shall form part of the Consolidated Fund in accordance with section 46. (2) The Minister shall have the sole authority to receive grants mentioned in subsection (1), except when the Minister authorise the vote controller of a budgetary agency, in writing, to receive such grants. (3) The Minister shall by statutory instrument prescribe any requirements and procedures for receipt by a budgetary agency, sub-vented agency, or other entity in the central government of grants from a foreign government, international organization, or other donor. Internal audit.