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Public Financial Management Act 2024 · இயற்றப்பட்டவாறு · Part XI · Accounting and Reporting

50. Mid-year fiscal position report

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

(1)

The Minister of Finance shall cause to be released to the public, in respect of every year, a mid-year fiscal position report to provide a basis for the public to evaluate the Government’s mid-year fiscal performance as against its fiscal strategy as set out in its statement.

(2)

The mid-year fiscal position report in respect of a financial year shall contain –

(a)

a statement of the estimated and actual expenditure for the first six months of that year;

(b)

a statement of the estimated and actual revenue for the first six months of that year;

(c)

a statement of the estimated and actual cash flows for the first six months of that year;

(d)

a statement of the estimated and actual borrowings for the first six months of that year; and

(e)

such other statements which may be necessary to reflect fairly, the financial position of the

Government in respect of the first six months of such financial year.

(3)

Where there is a shortfall in the estimated revenue or cash flow, or an excess in the estimated expenditure or borrowings, the mid-year fiscal position report shall state the reasons for such shortfall or excess.

(4)

Subject to the provisions of subsection (5), the information contained in the mid-year fiscal position report shall take into account, as far as possible, all Government decisions and all other circumstances that may have a material effect on the fiscal position including decisions taken and circumstance that exist, after the passing of the Appropriation

Act for that year.

(5)

Nothing contained in this section shall be read and construed as requiring the inclusion in the mid-year fiscal position report or the disclosure of any information, in view of the written opinion of the Minister of Finance, if such details or information -

(a)

be prejudicial to the national security; or

(b)

compromise Sri Lanka in a material way, in negotiation, litigation or commercial activity.

(6)

Where any information on any matter required to be included in a mid-year fiscal position report remains unchanged from the information in relation to such matter as is included in the last budget economic and fiscal position report, the mid-year fiscal position report shall state that such information remains so unchanged.

(7)

The mid-year fiscal position report shall be published in the website of the Ministry of the Minister of Finance, by the last day of the month of October of the relevant year or the lapse of ten months from the date of the passing of the

Appropriation Act of the relevant year, whichever is later.

(8)

The Minister of Finance shall –

(a)

if Parliament is sitting on the date of the release of the mid-year fiscal position report, cause a copy of such report to be tabled in Parliament within two weeks of the date of such release; or

(b)

if Parliament is not sitting on the date of the release of the mid-year fiscal position report, cause a copy of such report to be tabled in Parliament within two weeks of the next sitting of Parliament.

s 51 முதல் தொடர்ந்து படிக்கவும்

Part XII