Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 and transmit to the Accountant-General financial accounts, statements or returns in relation to that trust, fund or account during that financial year in such form as the Accountant-General may direct. (5) If in the opinion of the responsible Minister it would not be in the public interest to publish any account, statement or return which is required to be transmitted to the AccountantGeneral in terms of subsection (4), the accounting officer shall, on the instructions of the Minister given in writing, endorse the account, statement or return accordingly. (6) Every accounting officer of a Ministry shall— (a) keep or cause to be kept proper records of account; and (b) submit financial statements within sixty days of the end of the financial year to— (i) the Auditor-General for audit; and (ii) the Accountant-General for consolidation. (7) Every accounting officer of a constitutional entity or public entity shall submit to the Minister, the appropriate Minister and to the Accountant-General, within one hundred and twenty days of the end of the financial year— (a) an annual report on the activities of the entity; (b) audited financial statements of the entity; (c) the audit report on those statements. (8) Every accounting officer referred to in subsections (6) and (7) shall— (a) submit to the National Assembly the annual report and the audited financial statements relating to the operations of the constitutional entity or public entity, as the case may be, within thirty days of the completion of the audit; (b) submit to the Minister, the appropriate Minister, the Accountant-General, the National Assembly and the Auditor-General, any other reports that may be required in terms of this Act. (9) Every accounting officer of a Ministry shall, within ninety days of the end of the financial year, submit to the respective Parliamentary Portfolio Committee the unaudited annual financial statements of his or her respective Ministry. (10) The Minister shall, within ninety days of the end of the financial year, submit to the National Assembly the unaudited consolidated annual financial statements. (11) Every appropriate Minister shall within thirty days of the tabling of the Report of the Auditor-General thereon before the National Assembly, submit to the respective Parliamentary Portfolio Committee the audited annual financial statements of his or her respective Ministry. (12) The Minister shall submit to the National Assembly, audited consolidated annual financial statements within one hundred and eighty days of the end of the financial year. 36 Content of financial statements (1) Every financial statement shall state the following amounts and compare such amounts in each case with the corresponding budgeted amount in respect of the relevant period— (a) the actual revenue for the relevant period and for the financial period concerned to the end of that period; - 26 -