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Within a period of three months, or such other period as Parliament may by resolution determine, after the end of each financial year, there shall be prepared by the Controller and Accountant-General and transmitted to the Auditor General and the Minister in respect of the financial year, the public accounts which shall comprise

(a) a statement of the financial assets and liabilities of the Consolidated Fund at the close of the financial year, annotated with such qualifying information as may affect the significance of figures shown in the statement;

(b) a summary statement of the receipts into and payments from the Consolidated Fund in comparison with the budget summary for the financial year;

(c) a statement of the revenue and expenditure for the financial year in comparison with the approved and revised estimates for the year;

(d) a statement of transactions during the year and an analysis of the position at the end of the year for

(i)   the public debt;

(ii)   deposits and other trust moneys;

(iii)  the securities of government;

(iv)  advances;

(v)   public loans;

(vi)  equity investments of the Consolidated Fund;

(vii)  a cash flow statement of the Consolidated Fund for the year; and

(viii) such other statements as may be required by any enactment.