Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (f) makes any statement or declaration, or gives any information required to be given in terms of this Act, knowing it to be false or misleading or not believing it to be true; (g) does any act for the purpose of procuring for another person— (i) the improper payment of any public money or trust money; (ii) the improper use of any public resources; shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (5) Any person who, under examination by an internal or external auditor in terms of Part VIII, makes any statement which he or she knows to be false or does not have reasonable grounds to believe to be true, shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. 92 Powers of Minister to make regulations (1) The Minister may make regulations providing for all matters which by this Act are required or are permitted to be prescribed or which, in his or her opinion, are necessary or convenient to be prescribed in order to carry out or give effect to this Act. (2) Without derogating from subsection (1), the Minister may make regulations on the borrowing of money by or on behalf of public entities referred to in section 65(3)(b) and (c) and providing for the registration, issue, transfer and payment of interest on bonds and stocks. 93 Repeals and savings (1) The Audit and Exchequer Act [Chapter 22:03] and the State Loans and Guarantees Act [Chapter 22:13] are repealed. (2) For the avoidance of doubt it is declared that no loan, indemnity, bond, security or other obligation contracted in terms of the State Loans and Guarantees Act [Chapter 22:13] shall be affected by the repeal of that Act under section (1). (3) Notwithstanding subsection (1)— (a) all statutory instruments made under the repealed Acts that were in force immediately before the date of commencement of this Act shall continue to be in force thereafter until repealed or replaced under section 92; (b) all funds established in terms of section 30 of the Audit and Exchequer Act [Chapter 22:03], and all constitutions relating to those funds, that were in force immediately before the date of commencement of this Act, shall continue in force thereafter until repealed or replaced under section 18. - 45 -