The Comptroller and Auditor-General (Additional Functions) Act, 1974
Section 7Preparation of general financial statement
In force
s. 7
7. Preparation of general financial statement The Auditor-General shall prepare annually in such form as he may, with the concurrence of the President, determine, and submit to the President, a general financial statement incorporating a summary of the accounts of the Government, statutory public authorities [, public enterprises] and local authorities for the last preceding year and the particulars of their balances and outstanding liabilities and containing such other information as to their financial position as the President may direct to be included in the statement.
Read the contents: The Comptroller and Auditor-General (Additional Functions) Act, 1974