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 - 25 -