TUVALU

PUBLIC FINANCE (AMENDMENT) ACT 2019
Act No. 1 of 2019

AN ACT TO AMEND THE PUBLIC FINANCE ACT
Commencement [17th April, 2019] 
1 Short Title
This Act may be cited as the Public Finance (Amendment) Act 2019.
2 Amendment to subsection 31(1) 
Subsection 31(1) is repealed in its entirely and replaces with the following:
	“31 Annual Accounts 
	(1) The Minister shall, within six months or such longer period of time appointed by Parliament after the end of each financial year, transmit to the Auditor General clear and comprehensible annual financial statements.
	(2) The financial statements under subsection (1) shall be prepared in a format consistent with the internationally recognized public sector reporting standards.”