Acts of Parliament (Reprint of the Public Finance Management Act, 2015), Order

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The objective of the Government, when setting fiscal objectives within the macroeconomic framework, shall be to ensure macroeconomic stability and economic growth having regard to the National Development Plan.
2. (2) The fiscal objectives shall be based on the following principles-
3. (a) sufficiency in revenue mobilisation to finance Government programmes; (b) maintenance of prudent and sustainable levels of public debt; (c) ensuring that the fiscal balance, when calculated without petroleum revenues, is maintained at a sustainable level over the medium term; (d) management of revenues from petroleum resources and other finite natural resources for the benefit of current and future generations; (e) management of fiscal risks in a prudent manner; (f) consistency of the Medium Term Expenditure Framework to the National Development Plan; and (g) efficiency, effectiveness and value for money in expenditure. (3) For the purposes of this section, the Minister shall set measurable fiscal objectives for the fiscal principles in subsection (2) (a) to (e) in the Charter for Fiscal Responsibility and the annual Budget Framework Paper.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall, not later than three months after the first sitting of Parliament after a general election, submit to Parliament for approval-
2. (a) a Charter for Fiscal Responsibility which shall provide- (i) a statement indicating the measurable objectives for the fiscal policy for a period of not less than the next three financial years, which are consistent with the principles set out in section 4; (ii) an explanation of the methodology to be used to measure the performance of Government against the fiscal policy objectives required in subsection (1)(a) (i); (iii) a list of the sources of data to be used to report developments against the fiscal objectives required in subsection (1)(a)(i); and (iv) a demonstration of how the fiscal objectives set out under subsection (1)(a)(i) are consistent with principles set out in section 4 using the macroeconomic and fiscal data, assumptions, and projections provided in the economic and fiscal update referred to in subsection (1)(b); and (b) an economic and fiscal update which shall be in accordance with the requirements of this section. (2) The Minister shall publish the Charter for Fiscal Responsibility and the economic and fiscal update not later than one month after approval by Parliament or such a time as may be determined by Parliament. (3) The Minister may, using the principles of Fiscal Responsibility, update the Charter for Fiscal Responsibility.
3. (4) The Minister shall present to Parliament the updated Charter for Fiscal Responsibility.
4. (5) Parliament shall examine, and may approve, the Charter for Fiscal Responsibility.
5. (6) The Minister shall, within one week after approval by Parliament, publish the updated Charter for Fiscal Responsibility.
6. (7) The Charter for Fiscal Responsibility shall be in the format provided in Schedule 2.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. of fiscal policy. Cabinet shall, in making decisions with implications on public finances, or in determining, formulating and implementing Government policies as well as in performing any other functions conferred on it by this or any other Act, adhere to the Charter for Fiscal Responsibility and other requirements of this Act.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Responsibility. (1) The Minister may, with the approval of Parliament, deviate from the objectives in the Charter for Fiscal Responsibility where Uganda experiences a natural disaster, an unanticipated severe economic shock, or any other significant unforeseen event that cannot be funded from the Contingency Fund or other funding mechanism provided in this Act or using prudent fiscal policy adjustments. (2) The Minister shall within thirty days after deviation, publish a report in the gazette and on the website of the Ministry.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The Minister shall, as part of achieving the objectives of the Charter for Fiscal Responsibility, present to Parliament tax and revenue bills which give the Government power to obtain money from taxes, fees, charges and other impositions to be proposed in the annual budget.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each Accounting Officer shall, in consultation with the relevant stakeholders, prepare a Budget Framework Paper for the vote, taking into consideration balanced development, gender and equity responsiveness and shall submit the Budget Framework Paper to the Minister.
2. (2) For the purposes of subsection (1), each Accounting Officer shall prepare and submit a Budget Framework Paper by 15th November of the financial year preceding the financial year to which the Budget Framework Paper relates.
3. (3) The Minister shall for each financial year, prepare a Budget Framework Paper which shall be consistent with the National Development Plan and with the Charter for Fiscal Responsibility.
4. (4) The Budget Framework Paper shall be in the format prescribed in Schedule 3.
5. (5) The Minister shall, with the approval of Cabinet, submit the Budget Framework Paper to Parliament by the 31st of December of the financial year preceding the financial year to which the Budget Framework Paper relates.
6. (6) The Minister shall, in consultation with the Equal Opportunities Commission, issue a certificate- (a) certifying that the budget framework paper is gender and equity responsive; and (b) specifying measures taken to equalize opportunities for women, men, persons with disabilities and other marginalized groups. (7) The Speaker shall refer the budget framework paper to the relevant committee for consideration.
7. (8) Parliament shall review and approve the Budget Framework Paper by 1st February of the financial year preceding the financial year to which the Budget Framework Paper relates.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There is established the Treasury consisting of-
2. (a) the Minister,
3. (b) the Secretary to the Treasury,
4. (c) the Accountant-General, and
5. (d) the other directorates responsible for economic and finance matters in the Ministry.
6. (2) For avoidance of doubt, the Minister shall be the head of the Treasury.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There is a Secretary to the Treasury appointed by the President on the recommendation of the Public Service Commission. (2) The Secretary to the Treasury shall- (a) advise the Minister on economic, budgetary, and financial matters;
2. (b) coordinate the preparation of the Charter for Fiscal Responsibility, the annual budgeting process including the preparation of the Budget Framework Paper, the budget estimates and the Appropriation Bill;
3. (c) promote and enforce transparent, efficient, and effective management of the revenue and expenditure and the assets and liabilities of votes; (d) set standards for the financial management systems and monitor the performance of those systems; (e) ensure that the internal audit function of each vote and public corporation is appropriate to the needs of the vote or public corporation concerned and conforms to internationally recognized standards, in respect of its status and procedures;
4. (f) manage the Consolidated Fund and any other fund as may be assigned by the Minister;
5. (g) appoint or designate accounting officers in accordance with this Act, except that the Secretary to the Treasury shall not appoint or designate a person an accounting officer where, according to the report of an Internal Auditor General or the Auditor-General, that person has not accounted for the public resources or assets of the vote for a financial year; (h) issue the annual cash flow plan of Government as a basis for commitment of expenditure by Accounting Officers; (i) mobilise resources including assistance from development partners and integrate the funds into the planning, budgeting, reporting and accountability processes prescribed by this Act; (j) monitor the financial and related performance of the votes; (k) where necessary, create a vote; (l) provide the framework for conducting banking and cash management for Government, local governments and the other votes governed by this Act; (m) prepare the Treasury memorandum; and (n) every three months, prepare for the Minister, a report on the execution of the annual budget by the Government. (3) In the discharge of the functions in subsection (2), the Secretary to the Treasury may- (a) issue directives and instructions to Accounting Officers; (b) in writing, require an Accounting Officer or an Accounting Officer of a local government to supply any information that the Secretary to the Treasury considers necessary for the purposes of this Act; and (c) inspect during working hours, the office of a vote and gain access to any information the Secretary to the Treasury may require, with regard to the money and records regulated by this Act.
6. (4) For the purposes of subsection (3) (c), the Secretary to the Treasury may authorise a public officer to inspect the office of a vote.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Parliament shall analyse policies and programmes that affect the economy and the annual budget and where necessary, make recommendations to the Ministry on alternative approaches to the policy or programme. (2) Parliament shall ensure that public resources are held and utilised in a transparent, accountable, efficient, effective and sustainable manner and in accordance with the Charter for Fiscal Responsibility and the Budget Framework Paper.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The President shall cause to be prepared and laid before Parliament the proposed annual budget of Government for a financial year.
2. (2) The proposed annual budget shall be prepared in consultation with the relevant stakeholders.
3. (3) The Minister shall, on behalf of the President, present the proposed annual budget of a financial year to Parliament, by the 1st of April of the preceding financial year.
4. (4) The Speaker shall commit the proposed annual budget to the Budget Committee of Parliament and to each sectoral committee of Parliament the part of the annual budget that falls within the jurisdiction of that sectoral committee.
5. (5) The annual budget shall be effective on the 1st day of July of each year.
6. (6) The annual budget shall be consistent with the National Development Plan, the Charter for Fiscal Responsibility and the Budget Framework Paper.
7. (7) The annual budget shall be accompanied by a certificate of compliance of the annual budget of the previous financial year issued by the National Planning Authority.
8. (8) The annual budget shall be based on sound analysis and forecasts of macroeconomic developments and fiscal prospects.

17 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Parliament shall, by the 31st of May of each year, consider and approve the annual budget and work plan of Government for the next financial year, the Appropriation Bill and any other Bills that may be necessary to implement the annual budget. (2) The Speaker may extend any period for consideration and approval of the annual budget by Parliament for a reasonable period.
2. (3) Where the President is satisfied that the Appropriation Act in respect of any financial year, will not or has not come into operation by the beginning of any financial year, the President may, in accordance with Article 154 Constitution, by warrant under his or her hand, addressed to the Minister, authorise the issue of money from the Consolidated Fund for purposes of meeting the expenditure necessary to carry on the services of the Government, until the expiration of four months from the beginning of that financial year, or from the coming into operation of the Appropriation Act, whichever is the earlier.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) After approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament.
2. (2) The annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers.
3. (3) An Accounting Officer shall commit the budget of a vote, based on the annual cash flow plan issued under this section.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer shall, every three months prepare and submit to the Secretary to the Treasury, an expenditure commitment report indicating the actual and forecast commitments and cash position of the vote.
2. (2) The Secretary to the Treasury shall, using the report submitted in subsection (1) submit a consolidated expenditure commitment report of all the votes, to the Minister, within thirty days after the end of the three months.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Every appropriation by Parliament shall expire and cease to have any effect at the close of the financial year for which it is made.
2. (2) A vote that does not expend money that was appropriated to the vote for the financial year shall at the close of the financial year, repay the money to the Consolidated Fund.
3. (3) A vote that repays money under subsection (2) shall revise its annual work plan, procurement plan and recruitment plan to take into account the unexpended money and the Minister responsible for the vote shall submit, as part of the budget for the preceding year, the revised work plan, procurement plan and recruitment plan to the Minister.
4. (4) Where a local government does not utilise at least 60 per cent of the unconditional or equalisation grant within a financial year, the local government shall by the 31st of July of the following financial year, explain in writing to the Minister, the reasons for its failure to utilise the grant.
5. (5) The Minister shall make a report to Parliament explaining the reasons for the non-utilization of the grant.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall, by the end of February and October of each financial year, make a report to Parliament on-
2. (a) the current and projected state of the economy; (b) the performance of Government against the objectives of the Charter for Fiscal Responsibility; (c) the financial and non-financial performance of the annual budget; (d) the Contingencies Fund; and (e) the virements made under section 22, if any; (f) the performance of the Petroleum Fund; and (g) donations made to a vote, if any.
3. (2) The report made under subsection (1), shall indicate-
4. (a) the macroeconomic and fiscal forecasts in the annual budget and the changes, if any, to these forecasts; (b) the execution of the annual budget compared to the appropriations approved by Parliament; (c) how the changes in the forecasts in paragraph (a), if any, and how the actual fiscal performance may affect compliance with the objectives in the Charter for Fiscal Responsibility and the targets set in the Budget Framework Paper; and (d) how the changes, if any, in the fiscal deficit are to be financed. (3) The Minister shall at least twice in a financial year, in consultation with all votes, review the fiscal progress towards achieving the annual goals and the expected outputs defined in the annual budget. (4) The consultation required in subsection (3) shall identify the corrective measures, including the adjustments to the mediumterm expenditure frameworks as well as the requirement for any supplementary budgets or any reallocations to be undertaken.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (2) The economic and fiscal update shall- (a) detail all the election related spending including the expenses of the Electoral Commission for the cost of the general election and any other expenses of a vote related to the election;
2. (b) be accompanied by a statement signed by the Secretary to the Treasury stating that the economic and fiscal update includes-
3. (i) all the policy decisions with economic and fiscal implications that the Government made before the day on which the contents of the economic and fiscal updates were finalised; and
4. (ii) all the other circumstances with economic and fiscal implications which the Ministry was aware of on the day on which the contents of the economic and fiscal updates were finalised.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Parliament may, by resolution, authorize the Minister to reallocate funds from a vote to another vote where the functions of a vote are transferred to that other vote.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer shall, based on the annual cash flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote.
2. (2) A vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in a previous financial year; and it has capacity to pay for the expenditure from the approved estimates as appropriated by Parliament for that financial year.
3. (3) An Accounting Officer shall after every three months, in the format prescribed by the Secretary to the Treasury, make a report to the Secretary to the Treasury on the activities of the vote and the execution of the budget of the vote.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister may, upon request by an Accounting Officer, vary within a vote, the amount of the money allocated to the vote.
2. (2) A virement made under subsection (1) shall not- (a) be more than ten percent of the money allocated for an item or an activity of a vote where the virement is from one item or activity to another; (b) be contentious; or (c) result into a future liability for the vote or the Government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A vote shall not enter into a contract, transaction, or agreement that binds the Government to a financial commitment for more than one financial year or which results in a contingent liability, except where the financial commitment or contingent liability is authorised by Parliament. (2) Parliament may, in the annual budget, authorise a vote to make a multiyear expenditure commitment, and where Parliament authorizes, the annual budget shall indicate the commitment approved for the financial year and the approved multiyear commitments.
2. (3) For avoidance of doubt, subsection (2) shall only apply where the multiyear commitment is consistent with the objectives of the Charter for Fiscal Responsibility and the Budget Framework Paper.
3. (4) The Minister shall for every financial year submit to Parliament a report on the performance of the multiyear commitments made.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The money appropriated for classified expenditure shall only be used for defence and national security purposes.
2. (2) A committee of Parliament comprising the chairperson of the Committee responsible for budget, the chairperson of the Committee responsible for defence and internal affairs, and another member appointed by the Speaker shall scrutinise the classified expenditure budget in a closed session.
3. (3) To ensure the confidentiality of defence and national security matters, a budget for classified expenditure shall be presented as a single line item.
4. (4) An Accounting Officer of a vote to which subsection (3) applies shall, in accordance with standards and guidelines issued by the Accountant General, establish appropriate systems of internal control in respect of the transactions and resources of the vote. (5) Where money appropriated by Parliament for classified purposes is not sufficient, the supplementary funding shall be in accordance with the requirements of section 25.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without approval of Parliament.
2. (2) Where funds are expended under subsection (1), supplementary estimates showing the sums spent shall be laid before Parliament within four months after the money is spent.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There is established a Contingencies Fund which shall, every financial year, be replenished with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year.
2. (2) For avoidance of doubt, the appropriated annual budget of Government under subsection (1) shall not include any supplementary budget.
3. (3) The Contingencies Fund shall form part of the annual budget and Parliament may, in addition to the amount under subsection (1), appropriate such other money as it may deem necessary.
4. (4) The Contingencies Fund shall be used to provide funding to respond to natural disaster, as specified in this Part.
5. (5) (Repealed)
6. (6) (Repealed)
7. (7) The Contingencies Fund shall be administered by the Minister.
8. (8) The Minister shall by warrant addressed to the Accountant General, authorise a withdrawal from the Contingencies Fund.

13 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (2) A financial donation or a donation in kind, made to a vote towards responding to a disaster, shall be declared by the Minister within 30 days of receipt and the financial donation or the donation in kind shall form part of the report made under section 18 (1).
2. (3) In this Part "natural disaster" means an event that causes severe human suffering or material, economic or environmental damage and which results in or is likely to result in the loss of essential services required to meet basic human needs and which-
3. (a) cannot be responded to with the resources available from the annual budget or other sources of funds; and (b) creates a compelling need for funding that is in the public interest.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Revenue shall not be collected or received by a vote, state enterprise or public corporation, except where the vote, state enterprise or public corporation is authorised by an Act of Parliament to collect or receive revenue.
2. (2) The revenue collected or received by a vote, state enterprise or public corporation under subsection (1) shall be- (a) paid into and shall form part of the Consolidated Fund; or (b) receivable into a public fund established for a specific purpose where this is authorised by an Act of Parliament.
3. (3) A vote, state enterprise or public corporation shall retain revenue collected or received, where the revenue- (a) is in the form of levies, licences, fees or fines and the vote, state enterprise or public corporation is authorised through appropriation by Parliament to retain the revenue; (b) is a monetary grant exempted by the Minister under section 44.
4. (4) Notwithstanding subsection (3), any revenue received by a vote, state enterprise or public corporation in the form of fines or fees, which is refundable at a future date on fulfillment of specified conditions, shall not form part of the Consolidated Fund and shall be held in trust by the Government, in the Bank of Uganda

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) All revenues or other money raised or received for the purpose of the Government, shall be paid into and shall form part of the Consolidated Fund except the revenue specified in section 29 (2) (b) and (3).
2. (2) Dividends due to Government shall be paid into the Consolidated Fund without any deductions.
3. (3) For the avoidance of doubt, revenue raised or received for the purpose of the Government, does not include money received on deposit or money held on trust by or under the control of court, an officer of court, the Public Trustee, the Attorney General or money held on trust by any other public officer for any purpose other than the purposes of the Government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall on the advice of the Accountant General, request the Auditor-General to issue a grant of credit on the Consolidated Fund.
2. (2) A grant of credit issued under subsection (1) shall be for the funds that are payable for- (a) statutory expenditure, during a financial year; and (b) services to be rendered during a financial year where the funds are- (i) authorized by an Appropriation Act or Supplementary Appropriation Act; or (ii) required for investment.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Money contained in the Consolidated Fund shall not be withdrawn except upon the authority of a warrant issued by the Minister, to the Accountant-General.
2. (2) The Minister shall not issue a warrant under subsection (1) except where a grant of credit is issued by the Auditor-General under section 31.
3. (3) The Minister shall issue a warrant for expenditure that is-
4. (a) authorised for the financial year during which the withdrawal is to take place by an Appropriation Act or a Supplementary Appropriation Act; (b) a statutory expenditure; (c) for repaying money received in error by the Consolidated Fund; or (d) for paying sums required for an advance, refund, rebate or drawback where the payment of the advance, refund, rebate or drawback is provided for in this or any other Act.
5. (4) The Minister may suspend, withdraw, limit or place conditions on a warrant under this section where the Minister determines that it is necessary due to a financial exigency or that it is in public interest to do so.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Secretary to Treasury shall prescribe the framework within which votes shall conduct their banking and cash management activities.
2. (2) A bank account shall not be opened to receive or spend public money without written authority of the Accountant General.
3. (3) A local government shall not open a bank account without the written authority of the Accountant General.
4. (4) A request from another vote to a local government to open a bank account shall be made upon clearance, in writing, by the Accountant General. (5) A bank account shall be managed by a vote in accordance with the terms and conditions the Accountant-General may determine. (6) For the avoidance of doubt, the Bank of Uganda shall be the depository of cash for the recurrent and development operations of the votes.
5. (7) The Accountant General may authorise a vote to open a bank account in a financial institution.
6. (8) The Accountant General shall regulate the operation of a bank account of a vote and may suspend or close a bank account if he or she deems it necessary in public interest.
7. (9) An Accounting Officer shall notify the Accountant General in writing of the closure of a bank account under his or her control, within thirty days of the closure.
8. (10) The Bank of Uganda or where applicable, a financial institution that holds a bank account, shall upon request by the Accountant General or the Auditor General, disclose any financial information regarding the account, within fourteen days after receiving the request.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer shall be responsible for the management of the assets and the inventories of the vote. (2) Every vote shall, using the format prescribed by the Accountant-General, keep a register of the assets and the inventories of the vote. (3) An Accounting Officer shall cause the assets and the inventories of a vote to be inspected regularly and for written reports on the general condition of the assets and inventories and the storage facilities for the inventories, to be made regularly. (4) The Accountant General shall, after the close of business on the last working day of each financial year, or before the start of business on the first day of a financial year, appoint a Board of Surveys for each vote, to survey the assets of the vote, for the preceding financial year. (5) The Board of Surveys shall comprise at least two public officers, none of whom shall have any direct responsibility for the assets to be surveyed.
2. (6) An Accounting Officer shall not pledge or otherwise encumber the land or any other asset of a Vote without the permission of Parliament. (7) Where a vote requires to acquire an asset by lease or hire purchase or to acquire a used asset, the Accounting Officer shall, prior to acquiring the asset by lease or hire purchase or acquiring a used asset, obtain the authorization of the Secretary to the Treasury. (8) The Accountant General shall issue guidelines for accounting for Government assets and for recording and reporting Government assets. (9) In this section- (a) "assets", mean physical assets and financial assets. (b) "financial assets", include deposits, cheques, loans, accounts receivable and marketable securities including bonds, notes and shares.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (2) The approval referred to under subsection (1) shall be by a resolution of Parliament, which shall specify the amount authorised for each abandonment or write off and the total sum authorised to be written off or abandoned.
2. (3) Notwithstanding subsection (1), the Minister may, without the approval of Parliament, abandon and remit any claims by or on behalf of the Government, or any service to the Government and write off a loss of, or a deficiency in public money or public resources, where the amount of the loss or deficiency does not exceed ten million shillings.
3. (4) The Minister may surcharge a public officer for a loss of, or a deficiency in public money or public resources, not exceeding ten million shillings.
4. (5) The Minister shall, within three months after the end of a financial year table before Parliament a report detailing- (a) the measures aimed at controlling the regularity and proper use of the money appropriated to a vote; (b) the authorizations of commitments for a vote; (c) the public officers surcharged for loss of, or a deficiency in public money or public resources.
5. (6) The sums written off or abandoned by the Minister under this section, shall be included in a Supplementary Appropriation Bill.
6. (7) Where a loss or an abandonment of a loss or a remittance of the total loss which is abandoned or remitted exceeds the amount authorised by Parliament, the amount in excess shall be treated as loss of public funds, as provided for under section 80 (1).

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to the Constitution, the authority to raise money by loan and to issue guarantees for and on behalf of the Government shall vest solely in the Minister and no other person, public corporation, state enterprise or local government council shall, without the prior approval of the Minister, raise any loan, issue any guarantee, or take any other action which may in any way either directly or indirectly result in a liability being incurred by the Government.
2. (2) For the purposes of subsection (1), the Minister may raise a loan- (a) to finance a budget deficit; (b) for the management of a monetary policy;
3. (c) to obtain foreign currency; (d) for on-lending to an approved institution; or (e) for defraying an expenditure which may lawfully be defrayed or treasury operations.
4. (3) The Minister may raise a loan by issuing Government bills, bonds or stock or using any other method the Minister may deem expedient, including a fluctuating overdraft.
5. (4) The value of Government bills, bonds or stocks issued in a financial year to raise a loan in subsection (2), except a loan specified in sub-section (2)(b) or a loan raised through the issuance of securities shall not exceed the value indicated in respect of that loan in the annual budget for that financial year.
6. (5) With the exception of a loan raised for the purpose of subsection (2) (b) or (e) or a loan raised through issuance of securities, the terms and conditions of a loan raised by the Minister shall be laid before Parliament and the loan shall not be enforceable except where it is approved by Parliament, by a resolution.
7. (5a) Notwithstanding subsection (5), where a loan is raised for treasury operations, the loan shall not exceed 10% of the domestic revenue of Government of the financial year and shall, in any case be repaid automatically from the Uganda Revenue Authority collections account held in the Bank of Uganda, within the financial year.
8. (5b) "Treasury Operations" for the purposes of this Act, means the day to day management of the cash needs of Government, by undertaking annual, quarterly and daily cash forecasts for ensuring through investments and temporary borrowing, that Government has sufficient liquidity to meet its obligations on time in line with the Parliamentary appropriations.

1 further item remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister may- (a) repay any loan prior to the redemption date of that loan; (b) convert the loan into any other loan; or (c) consolidate two or more loans into an existing or new loan.
2. (2) For the purposes of subsection (1), the Minister shall where necessary, seek the approval of the lender and Parliament.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The expenses of, and incidental to the raising of a loan and the issue or management of any money raised under section 36 shall be a charge on the Consolidated Fund, or if the Minister directs, shall be payable out of the principal money raised.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister, may, where he or she is satisfied that it is in the public interest, in the manner and on conditions he or she may think fit, with the approval of Parliament, on behalf of the Government, guarantee the repayment of the principal money and the payment of the interest and the other charges on a loan raised within or outside Uganda by-
2. (a) a state enterprise; (b) a local government council; (c) any entity other than a local government council, which is required to be audited by the Auditor General under an Act of Parliament; or (d) a private sector entity.
3. (2) The Minister shall, prior to guaranteeing a loan under subsection (1) determine that-
4. (a) the intended purpose of the loan is consistent with government policy and is in public interest; and
5. (b) the borrowing entity is capable of servicing the loan.
6. (3) A guarantee shall not exceed-
7. (a) the amount approved by Parliament in the Appropriation Act or Supplementary Appropriation Act of the financial year; or
8. (b) exceed the targets for guarantee specified in the Charter for Fiscal Responsibility.

1 further item remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where the Minister guarantees a loan under section 39, the state enterprise, local government council, other entity other than a local government council, which is required to be audited by the Auditor General under an Act of Parliament, or a private sector entity, for whose benefit that guarantee is given, shall reimburse the Government in the manner the Minister may direct.
2. (2) A reimbursement under subsection (1) shall include-
3. (a) the money the Government paid to fulfill the guarantee;
4. (b) the expenses the Government incurred in relation to the guarantee;
5. (c) the interest or service charge in relation to that sum or money paid by the Government; and
6. (d) any other expenses, incurred by Government, as the Minister may determine.
7. (3) The money received under this section shall be paid into the Consolidated Fund.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (a) the repayment of a loan or payment of interest,
2. (b) interest on or in respect of any bond or stock issued under section 36(3) and in accordance with Schedule 4 to this Act; or
3. (c) a guarantee given under section 39.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall be responsible for the management of the public debt, guarantees, and any other financial liabilities of Government.
2. (2) The Minister shall, by 1st April, prepare and submit to Parliament a detailed report of the preceding financial year, on the management of the public debt, guarantees and the other financial liabilities of Government.
3. (3) The report shall indicate the management of the public debt, guarantees, and the other financial liabilities of Government against the National Development Plan, the objectives of the Charter for Fiscal Responsibility, and the medium-term debt management strategy.
4. (4) The Minister shall cause to be published, through the appropriate means, the report on the management of the public debt, guarantees, and the other financial liabilities of Government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) All expenditure to be incurred by the Government on projects which are externally financed, in a financial year, shall be appropriated by Parliament.
2. (2) The Minister shall on the advice of the Accountant General, request the Auditor-General to issue a grant of credit in respect of loans and grants for services to be rendered during a financial year, where the funds are authorized by an Appropriation Act or a Supplementary Appropriation Act.
3. (3) Where a vote is to receive a loan or a grant for a proposed project, the Accounting Officer of the vote shall, in the budget of the vote, provide the costs and appraisal of the proposed project.
4. (4) A bank account of a project which is externally financed shall be managed in accordance with the terms and conditions as the Accountant-General may determine.
5. (5) The preparation and reporting of accounts of externally financed projects shall be in accordance with instructions issued by the Accountant General.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall receive the monetary grants made to Government or to a vote by a foreign government, international organization or any other person.
2. (2) A monetary grant received under subsection (1) shall be paid into the Consolidated Fund and once deposited, shall form part of the Consolidated Fund and shall be available for the purposes for which the monetary grant is intended.
3. (3) The Minister may grant an exception in writing from the requirements of subsections (1) and (2) where- (a) it is in the public interest to do so; and (b) the person responsible for the administration of the monetary grant informs the Minister of the purpose of the grant and the remittance, deposit, and domestic disbursement of the monetary grant before the grant is remitted.
4. (4) The Minister shall issue directives on the receipt, deposit and disbursement of a grant to be received under subsection (3).
5. (5) The Minister shall, every financial year table before Parliament a report of the grants received by Government or by a vote.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer shall- (a) control the regularity and proper use of money appropriated to a vote; (b) be responsible for authorizing any commitment made by a vote; and (c) control the resources received, held or disposed of by or on account of a vote.
2. (2) In the exercise of the duties under this Act, an Accounting Officer shall, in respect of all resources and transactions of a vote, put in place effective systems of risk management, internal control and internal audit.
3. (3) An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a financial year, submitted under section 13 (15).
4. (4) Where an Accounting Officer receives a subvention on behalf of another entity, the Accounting Officer shall remit the subvention to the entity in accordance with the approved cash flow plan for the subvention.
5. (5) An Accounting Officer shall be responsible and personally accountable to Parliament for the activities of a vote.
6. (6) An Accounting Officer may delegate a function or responsibility of Accounting Officer specified in this Act, to a public officer under the control of the Accounting Officer.
7. (7) Where an Accounting Officer delegates a function or responsibility under subsection (6) the Accounting Officer shall give such directives as may be necessary to ensure the proper exercise or performance of the function or responsibility.
8. (8) An Accounting Officer shall be personally accountable for a function or responsibility that is delegated under this section.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to this Act, the Accountant-General shall be responsible for- (a) the compilation and management of the accounts of votes; (b) the custody and safety of public money; (c) the resources of Government; (d) the custody of all government certificates of titles for investments; and (e) the maintenance of a register of government investments.
2. (2) For the purposes of subsection (1), the Accountant-General may give, to Accounting Officers, general instructions, guidelines and procedures, which are consistent with this Act and regulations made under this Act.
3. (3) The Accountant General shall, for every vote-
4. (a) specify the basis for the accounting to be adopted and the classification system to be used;
5. (b) ensure that an appropriate system of accounting is established which ensures that all money received is promptly and properly brought to account;
6. (c) ensure that the system of internal control is appropriate to the needs of the vote and that as far as is practicable, the system conforms to international standards;
7. (d) disallow payment of funds against a voucher or electronic request for funds, which is wrong or deficient in content or which contravenes any law for the management of public money or which is unacceptable in support of a charge on public funds;
8. (e) in writing, report to the Secretary to the Treasury, any apparent defect in the management of revenue, expenditure, cash or assets and any breach or non-observance of a law that comes to his or her notice or is brought to his or her notice;

6 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There is designated by the Public Service, an Internal Auditor General who shall be subject to the terms and conditions governing the Public Service.
2. (2) The Internal Auditor General shall- (a) develop the internal audit strategy and supervise its implementation; (b) develop internal audit policies, rules, standards, manuals, circulars and guidelines; (c) review and consolidate audit reports from the votes and externally financed projects; (d) liaise with the Auditor General, Accountant General, Accounting Officers and internal auditors on audit matters; (e) consolidate the reports of all the audit committees on the respective votes; (f) periodically evaluate the effectiveness of audit committees of the respective votes; (g) facilitate the development of the internal audit cadres; and (h) provide evidence to the relevant parliamentary oversight committees when requested to do so.
3. (3) The Internal Auditor General shall be responsible to the Secretary to the Treasury in the performance of his or her duties.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Every vote shall have an internal auditor.
2. (2) An internal auditor shall- (a) appraise the soundness and application of the accounting, functional and operational controls of a vote; (b) evaluate the effectiveness and contribute to the improvement of risk management processes of a vote; and (c) provide assurance on the efficiency, and the effectiveness of the economy in the administration of the programmes and operations of a vote.
3. (3) In the performance of his or her duties, an internal auditor shall have unlimited access to information and property to be audited and shall be provided with all the required explanations.
4. (4) An internal auditor shall prepare an annual workplan of the activities to be performed by the internal auditor in a financial year which shall be determined by the fiscal risk of the vote.
5. (5) The internal auditor shall submit the workplan to the Accounting Officer, officer of the votes, the audit committee specified in section 49, and a copy of the workplan to the Internal Auditor General.
6. (6) The internal auditor shall for every three months, submit a report on the execution of the workplan to the Accounting Officer and the audit committee specified in section 49, and give a copy of the report to the Internal Auditor General.
7. (7) The report specified under subsection (6) shall assess the integrity of the internal controls and the financial management practices of the vote.
8. (8) The Secretary to the Treasury shall cause to be prepared, within three months after the end of a financial year, an annual consolidated internal audit report of all the votes.

1 further item remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall establish an audit committee for each sector of Government and audit committees for a number of votes in local governments.
2. (2) An audit committee established under subsection (1) may serve more than one vote.
3. (3) A member of an audit committee shall not be a public officer.
4. (4) A member of an audit committee shall be appointed by the Minister on the recommendation of the Secretary to the Treasury.
5. (5) An audit committee shall- (a) assist the accounting officer in carrying out the oversight responsibilities relating to financial practices, internal controls, corporate governance issues, compliance with laws, ethics and audit matters; (b) review the arrangements established by the accounting officer for compliance with regulatory and financial reporting requirements; (c) review the financial statements prepared by the accounting officer to ensure that the disclosure in the financial statements is adequate and that fair representation is achieved; (d) facilitate risk assessment to determine the amount of risk exposure of the assets of the vote and the possibility of loss that may occur, with a view to mitigating risks; and
6. (e) consider the reports submitted by the internal auditor to the accounting officer under section 48 and make recommendations on the findings of the internal auditor.
7. (6) The accounting officer shall report to the audit committee the actions taken or planned in response to the recommendations of the audit committee.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer shall, prepare and submit half year financial statements to the Accountant General by 15th February of each financial year and shall submit such other reports within such time as the Accountant General may require.
2. (2) Where a financial statement makes a departure from the accounting standards, the departure shall be identified and explained in the disclosures in the financial statements.
3. (3) The Accountant General shall prepare and submit half year consolidated financial statements to the Secretary to the Treasury, by 15th March of each financial year.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer of a vote and an Accounting Officer of a local government, shall within two months after the end of each financial year, prepare and submit to the Auditor-General, and the Accountant-General, the accounts and information set out in paragraph 2 of Schedule 5 to this Act.
2. (2) The Accounting Officer of a public corporation shall, within two months after the end of each financial year, using the format prescribed by the Accountant-General, prepare and submit to the Accountant-General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury.
3. (3) The accounts submitted under this section shall-
4. (a) be prepared in accordance with generally accepted accounting practices and in accordance with instructions issued by the Accountant General;
5. (b) identify any significant departures from generally accepted accounting practice and state the reasons for the departures; (c) state the basis of accounting used in the preparation of the accounts, identify any significant departures from that basis of accounting and the reasons for the departure; and (d) state the action taken by the vote on the recommendations of Parliament on the report of the Auditor General.
6. (4) The Auditor General shall, in accordance with the National Audit Act, examine and audit the accounts submitted under this section.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the following consolidated accounts- (a) the consolidated annual accounts of Government which shall include the accounts in paragraph 1 of Schedule 5 to this Act. (b) the consolidated annual accounts of the local governments; (c) the consolidated summary statement of the financial performance of public corporations state enterprises and Companies where Government has a controlling interest; (d) the accounts of the Contingencies Fund; and (e) the accounts of the Petroleum Fund.
2. (2) The Accountant General shall, for the accounts submitted under this section identify any defect, shortcoming or other factor which in his or her opinion affects, materially, the responsibility of the Minister under this Act.
3. (3) The Accountant General may introduce changes to the accounting or classification system and where changes are introduced, the Accountant General shall in the accounts provide justification for change and how the accounting system ensures that the public funds are properly accounted for.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall submit a Treasury memorandum to Parliament within six months from the date of Parliament's consideration of the report of the Auditor General in accordance with Article 163(5) of the Constitution.
2. (2) The Treasury memoranda shall indicate measures taken by each vote to implement the recommendations of Parliament in respect to the report of the Auditor General of the preceding financial year on the vote.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Accounting Officer of a vote to which section 24 applies, shall prepare the accounts of the vote in the format to be prescribed by the Accountant General.
2. (2) The Accounting Officer of a vote to which section 24 applies, shall submit the financial statements required under section 51 to the Minister, the Auditor General, and the Accountant General.
3. (3) The Auditor General shall, in accordance with the National Audit Act, examine and audit the accounts submitted under this section.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Every Bill introduced in Parliament shall be accompanied by a certificate of financial implications issued by the Minister.
2. (2) The certificate of financial implications issued under subsection (1) shall indicate the estimates of revenue and expenditure over the period of not less than two years after the coming into effect of the Bill when passed. (3) In addition to the requirements under subsection (2) the certificate of financial implications shall indicate the impact of the Bill on the economy.
3. (4) Notwithstanding sub sections (1), (2) and (3), a certificate of financial implication shall be deemed to have been issued after 60 days from the date of request for the certificate.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A person or an authority granted power to exempt the payment or to vary any tax under an Act of Parliament, shall in each financial year, on or before the 30th day of September, the 31st day of December, the 31st day of March and the 30th day of June, make a report on the matter, to Parliament.
2. (2) A report made under subsection (1) shall indicate- (a) the person exempted from the payment of tax; (b) the reasons for the exemption; (c) the amount of tax foregone by the Government; and (d) the benefits to Government, from the exemption.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where any institution or department of government which receives public money does not meet the requirements of this Act or contravenes this Act, Parliament may request the Minister responsible for the institution or department to make a report to Parliament with an explanation on the matter.
2. (2) Where it is established that the institution or department did not meet the requirements of this Act, or contravened the Act due to negligence or misconduct of a public officer of the institution or department, the public officer shall be held personally liable in accordance with section 79 or section 80 of this Act.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A person commits an offence if that person, without lawful authority under this Act or any other Act-
2. (a) without reasonable excuse, fails to provide by the due date, any information the Secretary to the Treasury may reasonably require under section 11(3) (b); (b) without reasonable excuse fails to provide any information that the Accountant General, or a person authorised by him or her may reasonably require under this Act; (c) without reasonable cause fails to provide, or willfully obstructs access to any item required under this Act; (d) opens or causes to be opened any bank account for public or official use without the permission of the Accountant General or in any other way contravenes section 33; (e) being an Accounting Officer, without reasonable excuse fails to comply with any requirement of this Act or fails to execute duties and functions imposed on him or her under this Act; (f) borrows money on behalf of the Government, or repays or converts an existing loan; (g) issues public securities, or varies their terms and conditions; (h) lends money or any asset of Government; (i) issues guarantees or indemnities on behalf of the Government; (j) issues securities for loans made to the Government; (k) disposes of, pledges, or encumbers Government property; (l) refuses or neglects to pay any public money into a public or official bank account as may be required; (m) incurs unauthorized expenditures or makes unauthorized commitments; (n) fails to keep proper records or conceals or wrongfully destroys information that is required to be recorded by this Act;
3. (o) makes any statement or declaration, or gives any information or document, required under this Act, knowing it to be false or misleading; (p) divulges data in electronic or other form without authority; or (q) diverts Government funds to unauthorized activities.
4. (2) A person who commits an offence under this section shall on conviction be liable to a fine not exceeding five hundred currency points, or a term of imprisonment not exceeding four years, or both.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where- (a) a loss of or deficiency in, public money, that has been advanced to or was under the control of a public officer, occurs; or (b) a loss or deficiency of, or damage to, public property or other property occurs while the property was in the care of a public officer, and the Minister is satisfied after due inquiry, that the negligence or misconduct of the public officer caused or contributed to the loss or deficiency, the amount of the loss or deficiency, the value of the property lost or destroyed or the cost of replacing or repairing the damage to that property, as the case may be, shall be a debt due to the Government, and may be recovered from the public officer either administratively or through a court of competent jurisdiction.
2. (2) Where the negligence or misconduct of a public officer is not the sole cause of any loss, deficiency or destruction resulting in an action under subsection (1), the amount recoverable from the public officer may be restricted to only the cost of replacing or repairing the loss, deficiency, damage or destruction that the Minister considers, after due inquiry, to be just and equitable, having regard to the contribution made by the public officer to that loss, deficiency, damage or destruction.
3. (3) In this section a reference to a public officer includes a person who has been a public officer.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister shall, by statutory instrument make regulations for the better carrying into effect this Act.
2. (2) Notwithstanding the general effect of subsection (1) the Minister shall make regulations for-
3. (a) the operation of public accounts; (b) recording and controlling expenditure commitments and payments; (c) the management of Government assets; (d) the management of Government debt; (e) the performance of the audit committees; and (f) determining the abandonment of claims and write off of public money and stores; (g) accounting for classified expenditure; (h) virement; and (i) unexpended funds and multi-year expenditure commitments.
4. (3) Regulations made under this section may prescribe for a contravention of any of the provisions of the regulations, of a fine not exceeding five hundred currency points, or for a term of imprisonment not exceeding four years, or both.
5. (4) A statutory instrument made under this Act shall be laid before Parliament as soon as possible after its publication in the gazette.
6. (5) Parliament may by resolution annul a statutory instrument laid before it by the Minister under subsection (4).
7. (6) The Minister may, with a resolution of Parliament, make a statutory instrument which has the effect of the instrument annulled under subsection (5).

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (a) in section 4, by substituting for subsection (2) (e) the following- "(e) act as financial adviser to the Government;"
2. (b) in section 33 by inserting immediately after subsection (3) the following- "(3a) The bank shall not guarantee a payment to any person on behalf of Government or make an advance to Government or to any other person on behalf of Government, except as required under section 36 of the Public Finance Management Act."
3. (2) The Income Tax Act is amended-
4. (a) in section 89A by substituting for the definition of" petroleum revenue" the following- " "tax" means tax charged on income derived by a person from petroleum operations;" and
5. (b) by substituting the reference to "petroleum revenue", with a reference to "tax".
6. (3) The Interpretation Act is amended in section 7 by substituting for sub section (2), the following-
7. (2) A reference to the "treasury" shall be construed as a reference to the Ministry responsible for finance.
8. (4) Section 19 of the National Audit Act, 2008 is amended by substituting for "nine months" appearing in subsection (2) the words "six months".

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister may, by statutory instrument, with the approval of Cabinet, amend Schedules 1 and 6 to this Act.
2. (2) The Minister may by statutory instrument amend Schedules2, 3, 4 and 5 to this Act.
3. (3) A statutory instrument made under sub section (2) shall come into force after it is laid before Parliament.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Any loan raised by the Government under the Public Finance and Accountability Act, 2003 and in respect of which any liability is subsisting immediately before the commencement of this Act shall be deemed to be a loan raised under this Act, notwithstanding that the amount of the loan or any obligation undertaken by the Government in respect of the loan exceeds any limitation imposed by this Act.
2. (2) All bills, bonds and other securities issued under the Public Finance and Accountability Act, 2003 and subsisting immediately before the commencement of this Act, shall continue in effect and be binding in the same manner and to the same extent as if they were issued under this Act. (3) A state enterprise or a public corporation whose financial year is not in accordance with the financial year in this Act, shall within three years after the commencement of this Act, align the financial year with the financial year in this Act.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.