Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016
(v) recoveries and write-offs of public resources;
(vi) any other matters as may be prescribed.
33 Preparation and reporting of quarterly financial statements
(1) Every director of finance shall prepare or cause to be prepared quarterly financial
statements of the Ministry concerned and shall submit such statements to the accounting officer
in that Ministry and the Accountant-General, within fourteen days of the end of the respective
quarter.
(2) Every accounting officer shall submit quarterly financial statements and reports for
submission by the Minister to the appropriate Parliamentary Portfolio Committee, within sixty
days of the end of the respective quarter.
(3) The Accountant-General shall prepare consolidated quarterly financial statements and
shall submit such statements to the Secretary, for presentation by the Minister to the National
Assembly and to the appropriate Parliamentary Portfolio Committee, within sixty days of the
end of the respective quarter.
34 Preparation and reporting of monthly financial statements
(1) Every director of finance shall prepare or cause to be prepared monthly financial
statements of the Ministry concerned and shall submit such statements to the accounting officer
in that Ministry and to the Accountant-General, within fourteen days of the end of the respective
month.
(2) Every accounting officer shall submit monthly financial statements and reports for
submission by the Minister to the appropriate Parliamentary Portfolio Committee, within thirty
days of the respective month.
(3) The Accountant-General shall prepare consolidated monthly financial statements and
shall submit such statements to the Secretary, who shall publish or cause to be published such
statements in the Gazette, within thirty days of the next succeeding month.
35 Consolidation of annual financial statements
(1) Unless the Accountant-General otherwise directs, all appropriation accounts shall be
closed and the final returns submitted to the Treasury within one month after the end of the
financial year.
(2) Every accounting officer or receiver of revenue shall prepare and transmit to the
Accountant-General, within two months after the end of each financial year in such form as may
be required by the Accountant-General and with such explanatory notes as the accounting
officer or receiver of revenue may consider necessary, statements showing receipts and
disbursements of public money, not being public money which was paid into a separate trust,
fund or account (for which special provisions are made under subsection (4)).
(3) Within three months after the end of each financial year the Accountant-General shall
prepare and transmit to the Auditor-General, in such detail as the Accountant-General, after
consultation with the Auditor-General, considers necessary, statements of accounts showing the
transactions of the Consolidated Revenue Fund and the financial position of the State on the last
day of that financial year.
(4) Save as otherwise provided by this Act or any other enactment, an officer administering
a trust, fund or account shall, within three months after the end of each financial year, prepare
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