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(1) The Controller and Accountant-General shall, in the public accounts rendered in accordance with section 41 of the Financial Administration Act, 2003 (Act 654), include detailed statements of loans from the Consolidated Fund as follows:

(a) in the case of general classes of loans, an aggregated statement of loans of each class ; and

(b) in the case of specific loans, a detailed statement of each loan, quoting the original agreement  and the balance of principal outstanding at the close of each financial year. 

(2) In the report, the Controller and Accountant-General shall draw attention to any failure to recover interest or principal.