Section 19: Annual statements

19. Annual statements (1) Subject to subsections (2) and (4), the Accountant-General shall, within 6 months of the close of every fiscal year, sign and submit to the Director of Audit statements showing fully the financial position of Mauritius on the last day of such fiscal year. (2) Subject to subsection (5), the Minister may, by direction to the Accountant-General, extend the period within which the statements shall be presented, and any direction so given shall be sent forthwith to the Speaker of the National Assembly to be by him presented to the National Assembly. (3) The statements required under subsection (1) shall include— (a) a statement of assets and liabilities; (aa) a statement of receipts and payments; (b) an abstract account of revenue and expenditure, recurrent and capital, of the Consolidated Fund; (c) — (d) a detailed statement of revenue and a detailed statement of expenditure, recurrent and capital, of the Consolidated Fund; (da) a progress report on achievements and performance; (e) — (f) a statement of investments; (g) a detailed statement of advances; (h) a statement of the Special Funds deposited with the Accountant-General, indicating the assets by which such funds are represented; F6 – 9 [Issue 7] Finance and Audit Act (i) a detailed statement of deposits; (j) a statement of public sector debt; (k) — (l) a statement of contingent liabilities, including details of any loans, bank overdrafts or credit facilities guaranteed by the Government; (m) a statement of all outstanding loans financed from revenue; (n) a statement of arrears of revenue; (o) a statement of claims abandoned; (p) a statement of losses charged to expenditure; (q) a statement of stores losses; (r) a tabular summary of all unallocated stores showing opening and closing stocks; (s) – (t) — (u) such other statements as the National Assembly may require. (4) Subject to subsection (5), the Commissioner shall, within 3 months of the close of every fiscal year, sign and submit to the Director of Audit statements showing fully the financial position of the Island of Rodrigues on the last day of such fiscal year. (5) The Minister may, by direction to the Commissioner, extend the period within which the statements shall be presented, and any direction so given shall be sent forthwith to the Regional Assembly. (6) The statements required under subsection (4) shall include— (a) a statement of assets and liabilities; (b) an abstract account of revenue and expenditure of the Rodrigues Consolidated Fund; (c) — (d) a detailed statement of revenue and a detailed statement of expenditure, by programmes and sub-programmes, of the Rodrigues Consolidated Fund; (e) — (f) a statement of investments; (g) a detailed statement of advances; (h) a detailed statement of deposits; (i) a statement of arrears of revenue; (j) a statement of claims abandoned; (k) a statement of losses charged to expenditure; (l) a statement of store losses; [Issue 7] F6 – 10 Revised Laws of Mauritius (m) a tabular summary of all unallocated stores showing opening and closing stocks; (n) a statement of foreign aid received; (o) such other statements as the Regional Assembly may require. [S. 19 amended by s. 5 (b) of Act 15 of 1997 w.e.f. 1 July 1997; s. 8 (c) of Act 23 of 2001 w.e.f. 1 July 2001; s. 75 (c) of Act 39 of 2001 w.e.f. 30 September 2002; s. 13 (e) of Act 17 of 2007 w.e.f. 1 July 2007; s. 14 of Act 4 of 2008 w.e.f. 1 July 2008; s. 5 (c) of Act 1 of 2009 w.e.f. 1 January 2010; s. 10 of a tabular summary of all unallocated stores showing opening and closing stocks; (n) a statement of foreign aid received; (o) such other statements as the Regional Assembly may require. [S. 19 amended by s. 5 (b) of Act 15 of 1997 w.e.f. 1 July 1997; s. 8 (c) of Act 23 of 2001 w.e.f. 1 July 2001; s. 75 (c) of Act 39 of 2001 w.e.f. 30 September 2002; s. 13 (e) of Act 17 of 2007 w.e.f. 1 July 2007; s. 14 of Act 4 of 2008 w.e.f. 1 July 2008; s. 5 (c) of Act 1 of 2009 w.e.f. 1 January 2010; s. 10 of Act 1 of 2015 w.e.f. 1 January 2015.]