Section 59, The Government Budgeting and Accountability Act, 2005

(1) The report and annual statement of the publicaccounts drawn up and signed by the Accountant-General shall contain a note to the effect that such report and annual statement are presented before audit examination has been completed and are issued subject to any observations contained in the report of the Auditor-General for that financial year. (2) Where the audit of the annual statement has been completed, the Auditor-General shall certify not later than three months thereafter a copy of the statement of all financial assets and liabilities signed by the Accountant-General to the effect that the statement and other statements of the public accounts have been examined and that in the opinion of the Auditor-General they give a true and fair account of the financial position of the Consolidated Fund subject to any observations that might be contained in the Auditor-General’s report on the public accounts for the financial year. (3) This certified copy of the statement of financial assets and liabilities shall be bound, submitted and published with the Auditor- General’s report on the public accounts and shall signify the completion of the accounts of that financial year. Qualifying information. Certification of public 40 41 No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005