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Public Financial Management Act, Law No. 17 (2019)

Federal

Sharciga Maareynta Maaliyadda Guud, Sharci Lr. 17 (2019)

Part 1 — General Provisions (Articles 1–6)

Sets the Act's scope and principles for public financial management, including accountability, comprehensiveness, specified appropriations, fiscal sustainability, medium-term planning, transparency and a Treasury Single Account. It also covers definitions, the Consolidated Fund, tax exemptions and federal–state cooperation.

Qaybta 1aad — Qodobbada Guud (Qodobbada 1–6)

Waxay dejinaysaa baaxadda iyo mabaadi'da maareynta maaliyadda guud, oo ay ku jiraan isla-xisaabtan, dhammaystirnaan, qoondo cayiman, waaritaan maaliyadeed, qorsheyn muddada dhexe, daahfurnaan iyo Khasnadda Mideysan. Waxa kale oo ay ka hadlaysaa qeexitaannada, Sanduuqa Qaranka, canshuur-dhaafka iyo wada-shaqaynta Federaalka iyo Dowlad-goboleedyada.

Part 2 — Powers and Responsibilities (Articles 7–12)

Allocates financial-management duties among the Cabinet, Minister of Finance, Accountant General, Auditor General and accounting officers. It authorises implementing rules while fixing responsibility for internal controls, records, lawful spending, risk management and parliamentary accountability.

Qaybta 2aad — Awoodaha iyo Mas'uuliyadaha (Qodobbada 7–12)

Waxay waajibaadka maareynta maaliyadda u kala xilsaaraysaa Golaha Wasiirrada, Wasiirka Maaliyadda, Xisaabiyaha Guud, Hanti-dhowraha Guud iyo saraakiisha idman. Waxay oggolaanaysaa xeerar fulineed iyadoo qeexaysa mas'uuliyadda ilaalinta gudaha, diiwaannada, kharash sharci ah, maaraynta khatarta iyo isla-xisaabtanka Baarlamaanka.

Part 3 — Preparation and Approval of the Budget (Articles 13–25)

Requires a medium-term fiscal-policy framework and a unified budget structure, and regulates annual estimates, revenue, contingencies, supporting documents, public access and parliamentary approval. It also governs provisional spending, supplementary appropriations, excess expenditure and the financial implications of bills.

Qaybta 3aad — Diyaarinta iyo Ansixinta Miisaaniyadda (Qodobbada 13–25)

Waxay waajibinaysaa haykal siyaasadeed maaliyadeed oo muddada dhexe ah iyo qaab miisaaniyadeed mideysan, waxayna nidaaminaysaa qiyaasaha sannadlaha, dakhliga, qoondada lama filaanka ah, dukumentiyada taageeraya, helitaanka dadweynaha iyo ansixinta Baarlamaanka. Waxa kale oo ay xukuntaa kharashka ku-meel-gaarka ah, qoondooyinka kabista, kharashka dheeraadka ah iyo saamaynta maaliyadeed ee hindise-sharciyeedyada.

Part 4 — Budget Execution (Articles 26–34)

Controls release and use of appropriations through expenditure plans, procurement contracts, commitment controls, verification and payment authorisation. It limits transfers between appropriations and provides for unused appropriations to lapse at year-end.

Qaybta 4aad — Dhaqan-gelinta Miisaaniyadda (Qodobbada 26–34)

Waxay xakamaynaysaa sii-deynta iyo isticmaalka qoondooyinka iyadoo loo marayo qorshayaasha kharashka, heshiisyada iibka, xakamaynta ballanqaadyada, hubinta iyo oggolaanshaha bixinta. Waxay xaddidaysaa kala-wareejinta qoondooyinka, waxayna dejinaysaa in qoondooyinka aan la isticmaalin ay dhacaan dhammaadka sannadka.

Part 5 — Debt, Guarantees and Grants (Articles 35–40)

Requires legislative authority for borrowing and regulates public debt, government guarantees, grants, borrowing by public agencies and projects, and the recording and disclosure of financial assets and liabilities.

Qaybta 5aad — Deymaha, Dammaanadaha iyo Deeqaha (Qodobbada 35–40)

Waxay waajibinaysaa oggolaansho sharci-dejin oo amaahashada ah, waxayna nidaaminaysaa deynta guud, dammaanadaha dowladda, deeqaha, amaahda hay'adaha iyo mashaariicda dowladda iyo diiwaangelinta iyo shaacinta hantida iyo waajibaadka maaliyadeed.

Part 6 — Cash and Banking (Articles 41–42)

Provides for consolidated cash management and regulates the opening, operation and reconciliation of government bank accounts under the Treasury Single Account framework.

Qaybta 6aad — Lacagta Caddaanka ah iyo Bangiyada (Qodobbada 41–42)

Waxay dejinaysaa maamul mideysan oo lacagta caddaanka ah, waxayna nidaaminaysaa furitaanka, hawlgelinta iyo isu-dheelitiridda xisaabaadka bangiyada dowladda ee nidaamka Khasnadda Mideysan.

Part 7 — Accounting, Reporting and Internal Control (Articles 43–46)

Establishes accounting standards and the chart of accounts, requires in-year and annual financial statements and assigns accounting officers responsibility for effective internal control and reliable financial reporting.

Qaybta 7aad — Xisaabaadka, Warbixinta iyo Ilaalinta Gudaha (Qodobbada 43–46)

Waxay dejinaysaa halbeegyada xisaabaadka iyo jadwalka xisaabaadka, waxay waajibinaysaa warbixinnada sannadka dhexdiisa iyo bayaannada maaliyadeed ee sannadlaha ah, waxayna saraakiisha idman u xil-saaraysaa ilaalin gudaha oo wax-ku-ool ah iyo warbixin maaliyadeed oo lagu kalsoonaan karo.

Part 8 — Public Agencies and State-owned Enterprises (Articles 47–49)

Applies a special financial regime to public agencies and state-owned enterprises, including governance, financial plans, budgets, accounts, reporting, borrowing and oversight consistent with the national framework.

Qaybta 8aad — Wakaaladaha iyo Shirkadaha Dowladda (Qodobbada 47–49)

Waxay nidaam maaliyadeed gaar ah ku dabaqaysaa wakaaladaha iyo shirkadaha dowladdu leedahay, oo ay ku jiraan maamul, qorshayaal maaliyadeed, miisaaniyad, xisaabaad, warbixin, amaah iyo kormeer waafaqsan nidaamka qaranka.

Part 9 — Public Assets (Articles 50–51)

Requires public assets to be recorded, safeguarded, used for authorised purposes and disposed of lawfully, and extends the framework to other government property.

Qaybta 9aad — Hantida Danta Guud (Qodobbada 50–51)

Waxay waajibinaysaa in hantida guud la diiwaangeliyo, la ilaaliyo, loogu isticmaalo ujeeddooyinka la oggolaaday oo si sharci ah loo iibiyo ama loo wareejiyo, waxayna nidaamka gaarsiinaysaa hantida kale ee dowladda.

Part 10 — Financial Liability, Restrictions and Offences (Articles 52–56)

Makes accounting officers personally accountable for specified losses, permits restrictions on non-compliant entities, enables recovery of wrongly paid public money and creates offences and penalties. It also recognises electronic accounting records as evidence.

Qaybta 10aad — Mas'uuliyadda Maaliyadeed, Xayiraadaha iyo Dembiyada (Qodobbada 52–56)

Waxay saraakiisha idman shaqsi ahaan ugula xisaabtamaysaa khasaaraha cayiman, waxay oggolaanaysaa xayiraad lagu saaro hay'adaha aan u hoggaansamin, waxay sahleysaa soo-celinta lacag dowladeed oo si khalad ah loo bixiyey, waxayna abuuraysaa dembiyo iyo ciqaabo. Waxa kale oo ay aqoonsanaysaa diiwaannada xisaabeed ee elektaroonigga ah inay caddeyn yihiin.

Part 11 — Natural-resource Revenue (Articles 57–61)

Regulates the collection, deposit, sharing, accounting, reporting and saving of revenue from natural resources within the federal fiscal framework.

Qaybta 11aad — Dakhliga Kheyraadka Dabiiciga ah (Qodobbada 57–61)

Waxay nidaaminaysaa ururinta, dhigista, wadaagga, xisaabinta, warbixinta iyo kaydinta dakhliga kheyraadka dabiiciga ah ee nidaamka maaliyadeed ee federaalka.

Part 12 — Implementation and Final Provisions (Articles 62–64)

Authorises implementing regulations, provides for commencement and repeals earlier or inconsistent public-finance rules.

Qaybta 12aad — Hirgelinta iyo Qodobbada Kama-dambaysta (Qodobbada 62–64)

Waxay oggolaanaysaa xeer-nidaamiyeyaal fulineed, waxay dejinaysaa dhaqan-galka, waxayna burinaysaa xeerarkii hore ama kuwa ka hor imanaya ee maaliyadda guud.