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Parliament and the laws relating to disaster management, the Cabinet Secretary is satisfiedthat an urgent and unforeseen need for expenditure has arisen for which there is no specificlegislative authority.For the purposes of the above section, there is an urgent need for expenditure if the CabinetSecretary, guided by regulations and relevant laws, establishes that—76 Compiled by: someakenya. Contact: 0707737890a. the payment which was not budgeted for because it was unforeseen and cannot bedelayed until a later financial year without harming the general public interest; andb. The event was unforeseen.In addition to regulations and relevant laws, and for the purposes of this section, an unforeseenevent is one which—a. threatens serious damage to human life or welfare;b. threatens serious damage to the environment; and
c. Is meant to alleviate the damage, loss, hardship or suffering caused direct ly by the event.An event threatens damage to human life or welfare under subsection (3)(a) only if itinvolves, causes or may cause —a. loss of life, human illness or injury;b. homelessness or damage to property;c. disruption of food, water or shelter; ord. Disruption to services, including health services.The Cabinet Secretary, by regulations and with Parliament approval, prescribes the criteria formaking advance under the above powerCabinet Secretary seeks Parliamentary approval for payments made fromContingencies Fund.Not later than two months after a payment from the Contingencies Fund, the Cabinet Secretarysubmit to Parliament a detailed report in respect of the payment setting out the informationspecified and seek Parliament to approve the payment.If Parliament does not sit during that period of 2 months or is not sitting at the end of that periodand the Cabinet Secretary has not sought' the approval of Parliament before the end of thatperiod, the Cabinet Secretary should seek the approval for the payment not later than fourteendays after Parliament next sits.As soon as practicable after the Parliament has approved the payment, the Cabinet Secretarycauses an appropriation Bill to be introduced in Parliament for the appropriation of themoney paid and for the replenishment of the Contingencies Fund to the extent of the amountof the payment.77 Compiled by: someakenya. Contact: 0707737890Financial statements in respect of the Contingencies FundNot later than 3 months after the end of each financial year, the National Treasury should prepareand submit to the Auditor-General financial statements for that year in respect of theContingencies Fund.The National Treasury should include the following information in the financial statements:-a. the date and amount of each payment made from that Contingencies Fund;b. the person to whom the payment was made;c. the purpose for which the payment was made;d. if the person to whom the payment was made has spent the money forthat purpose, a statement to that effect;e. if the person to whom the payment was made has not yet spent the money for