Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 9. Accountant-General. 10. Accounting officers. 11. Powers of Treasury in relation to public resources. 12. Loss or destruction of or damage to State property. 13. Financial responsibilities of Ministers. 14. Ministerial directives having financial implications. 15. Reports to be laid before National Assembly. 16. Money to be paid into Consolidated Revenue Fund. 17. Control of expenditures and issues from Consolidated Revenue Fund. 18. Establishment of other public funds. 19. Anticipated or unauthorised excess expenditure. 20. Investment of money in Consolidated Revenue Fund. 21. Money raised or received to exclude trust funds. 22. Establishment of banking accounts. 23. Accountant-General’s warrants. 24. Special warrants for issues to meet unforeseen expenditure. 25. Advances by Treasury. 26. Issue of money to carry on government at the beginning of each financial year. 27. Issue of money to carry on government after dissolution of Parliament. PART III NATIONAL BUDGET 28. Submission to Parliament of annual estimates of revenue and expenditure. 29. Minister may authorise advances. 30. Withholding of appropriated funds. 31. Duration of appropriation and warrants. PART IV FINANCIAL STATEMENTS 32. Preparation and reporting of annual financial statements by Ministries. 33. Preparation and reporting of quarterly financial statements. 34. Preparation and reporting of monthly financial statements. 35. Consolidation of annual financial statements. 36. Content of financial statements. 37. Financial statements and budgets to comply with generally accepted accounting practice. 38. Publishing of reports on financial statements. -2-