Public Financial Management Act 2024 · As enacted · Part VI · Budget Execution
28. Warrants
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Any financial commitment or liability, including contingent liability, shall not be incurred by a budgetary entity without a warrant authorizing expenditure by the
Minister of Finance issued under Article 150 of the
Constitution.
The Chief Accounting Officer or the Accounting
Officer of a public entity shall be responsible for ensuring that the expenditure shall be in conformity with the authority contained in the warrant. Any expenditure not in conformity with the authority shall be disallowed by the Secretary to the Treasury, and may be surcharged on the responsible officers.
The warrants authorizing expenditure shall expire at the end of the financial year to which they relate.
Part VII
Financial Management
Part VIII
Statutory Funds
Part IX
Public Investment Management
Part X
Government Borrowings and Guarantees
Part XI
Accounting and Reporting
Part XII
State Owned Enterprises
Part XIII
Provincial Councils and Local Authorities
Part XIV
Cadre Management
Part XV
Offences and Penalties
Part XVI
Miscellaneous Provisions
Part XVII
Repeals
Part XVIII