Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 thereon to the Minister, the Accountant-General, the Auditor-General and the Secretary to Cabinet. (3) If an officer is directed by a superior officer or by a Minister or Deputy Minister— (a) to order or commit a payment which the officer believes he or she is not authorised to make in terms of this Act or any enactment; or (b) not to collect any public moneys which the officer believes he or she should collect; or (c) to deal with public money in a manner which the officer believes he or she is not authorised to deal with in terms of this Act or any enactment; the officer shall submit to his or her accounting officer in writing his or her objections and reasons therefor. (4) If, after receiving any objections and reasons under subsection (3), the accounting officer or a Minister or Deputy Minister instructs the officer in writing to do anything referred to in subsection (3)(a), (b) or (c), the officer shall comply with such instruction and shall immediately submit a written report thereon to— (a) the Accountant-General; and (b) the Auditor-General; and (c) where the direction that gave rise to the objections was given by a Minister or Deputy Minister, to the Secretary to the Cabinet; and shall submit with the report a copy of the instruction concerned. 15 Reports to be laid before National Assembly (1) Every Minister shall lay before the National Assembly— (a) the annual report and financial statements referred to in Part IV and the audit report on those statements, within one month after the accounting officer for the public entity or constitutional entity for which the Minister is responsible, receives the report; and (b) the finding of a disciplinary authority, and any sanctions imposed by such authority, which presided over a case of financial misconduct against an accounting officer or accounting authority or other person in terms of section 87. (2) If a Minister fails to lay before the National Assembly, in accordance with subsection (1)(a), the annual report and financial statements of the public entity or constitutional entity, and the audit report on those statements, within six months after the end of the financial year to which those statements relate— (a) the Speaker of the National Assembly shall require the Minister concerned to give a written explanation to the National Assembly setting out the reasons why they were not laid before it; and (b) the Auditor-General may issue a special report on the delay. 16 Money to be paid into Consolidated Revenue Fund (1) In subsection (5)— “small-scale commercial land” has the meaning given to it by section 2(1) of the Rural District Councils Act [Chapter 29:13]. (2) Subject to this section and section 18(9), all revenues shall be paid into the Consolidated Revenue Fund. - 16 -