Preamble, Matragement Act, 2016 for the frndenl, efftcictrt' eflectivg and

ACT Stpplernen, to the Sierra Leone Extraordinary Gdzette yol- CXLX . No. 61 dated l9.h February, 2021 SIGNED this dsy of October 2023 DR JULruS MAADA BIO, President. No. 2023 Sierra Leone TIIE PUBIIC FINANCIAL MANAGEMINT (AII{ENDMEM) sho'r dtle- AC t, 2023. Being atr Act to amend provisions of tb€ Public Firancisl Matragement Act, 2016 for the frndenl, efftcictrt' eflectivg and tratrspa rent rystems of fina ucial managemeDt atrd iDternel controb and to prolide for other relatcd matlers tl ENACTED by the President and Members ofParliament in this present ParliameDt asseinbled. DsL of corr- ,llCnCCment. @ 1 i.io. The Public Financial Managernerd {Amendment) Act, 2023 PARTI-INSTITUTIONAL RESPONSIBILITIES IN BTJEGE-T SYSTEMS Respors-hlitis d vde dtrdlss to h'rlgday 4erd6' Amcndmcm l. Serricl l3cf tfEfudicFirsrjd MaBgsrerlAd20l6is ;; -- arEd€d in paar4h (b) cf sbdist(2) byr@ ad reflairg i"liX'irt pary4h (b) with sefdlorvirg ren pdagr€ptF "(b) ndrt in dfi cisr ad dfediveqrgsrs€f firsrid rEqsrst ad irtsrd crtrdq ad aqpernfa rdvirg ad indsrslirE irtqrd ad edsrC ' rrt ,ffirrrgddiffE " Amrn.tment 2 Sim13€f tlERlCicFirarid MaqgrEtAd 2016 is :1,, ,. -. arsdd inpqrEph (n) of s'Hian (2) byrePed adHajrg I$tl.'ir' paas4h(it)' i'tt'tretot.''virgtp'l'parydr '(m) 6Ere tH ar atgrirg cffics, irdLdrg ttE vttestrdls, trepaead s'tnit acfirprdsdve Hrg wr rdes to be dgrEd ad aoo+ed bY ttE irFsri rE cff i€ e,ri rE the dfi ce " A'netdmcnt 3 Sedidl 13cf tleRlHicFirsrjd MaqstEtAd 2916 is arrrdd trv irrstiru tfefdloMrg rer pa-4r4h (n) irrYdddy "Y,ff. ii' dter pragraph(m) a sldim (z)- of 20I6. "(n) sE etH an irwrirg offics irdLdirE ttE-vde cortrdls, Fr+ae a ddtB r+ort, in cm wfEe tfE prede@r cf thd cffice is dttEr ded. dfE *adtrEd ttecfficead fa wtidl ttEeis no aidd{ to pro/ide ary irforndim m the frrdiss cf tl'edecd d A€cddd cfficq" 4 Him 13cf tteRtiicFirEEid MaEgrErtAd 2016 is lkl,ir" ffi Wit*ti'utrefdloa'rgrEi/pa"4r4h(o) cf s'tdim of 2016 \o. The Publie Financial (Amendnent) "(m| i.n consultation with the budgetary ag€ncies' intemai auditor and audit committee, within 14 days of final audit report aod fuml maDageDeDt l€ner issued ior each conrplel.ed audiq develop separate implernentation plans forboth internal ard e*emal audit that set clear responsibilities and timelines for the implemeDtation of audit recommendations; " "(o) iu consultation with the agenc iDtemal auditor and audit committee, 4 days of final audit repot and final management letter ; issued for each completed audit, develop separate implementation plans that set clear responsibilities and timelines forrhe implernertation afbo& intemal and external audh recommetrdations."