(1) A Principal Spending Officer shall, through the Principal Account Holder
(a) prepare and submit quarterly financial statements to the Controller and Accountant-General by the 15th day of the month following each quarter of each financial year; and
(b) submit any other relevant report within the time that the Controller and Accountant-General may determine.
(2) The Controller and Accountant-General shall prepare and submit a quarterly financial statement to the Minister by the end of the month following the end of each quarter.