Section 27 of The Environmental Management and Coordination Act CAP 387: Annual Financial Report

(1) As soon as practicable and not later than three months after the expiry of the financial year, the Director-General shall submit to the Cabinet Secretary a financial report concerning the activities of the Authority during such financial year.
(2) The report of the Director-General under subsection (1) shall include information on the financial affairs of the Authority and shall be appended to the report—
(a) an audited statement of income and expenditure of the previous financial year;
(b) estimates of income and expenditure of the Authority for the next ensuing financial year.
(3) The Cabinet Secretary shall not later than fourteen days after the sitting of the National Assembly next after receipt of the report referred to in subsection (1) lay it before the National Assembly.

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