Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 PART V PUBLIC ENTITIES 39. Application of Part V. 40. Public entities that are not prescribed. 41. Accounting authorities. 42. Fiduciary duties of accounting authorities. 43. Assignment of powers and duties of accounting authorities. 44. General responsibilities of accounting authorities. 45. Responsibilities of employees of public entities. 46. Plans and projections by public entities. 47. Annual budgets of specified public entities. 48. Information to be submitted by accounting authorities. 49. Annual reports and financial statements. 50. Corporate governance. 51. Reconstruction of designated corporate bodies in certain circumstances. 51A. Separation of roles of appropriate Ministries and public entities. [PART VI LOANS, GUARANTEES AND OTHER COMMITMENTS The whole of this Part, consisting of sections 52 to 77, was repealed by the Public Debt Management Act, 2015 with effect from 4th September 2015.] PART VII GENERAL TREASURY MATTERS 78. Treasury instructions or directions. 79. Determination of interest rates for debts owing to State. PART VIII AUDIT 80. Internal auditors. 81. External auditors. 82. Auditor’s report on public entities. 83. Annual reports and audited financial statements. 84. Audit Committees. PART IX FINANCIAL MISCONDUCT 85. Financial misconduct by accounting officers, etc. 86. Financial misconduct by accounting authorities and employees of public entities. -3-