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{
"id": 1036022,
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"content": "Further under Article 229(4) of the Constitution, the Auditor-General is required to audit financial statements and give a Report six months after the end of the financial year. Therefore, it is not feasible to present it together with financial statements after three months. In addition, financial statements are prepared in accordance with IPSAS accrual. The term balance sheet is no longer used in accounting and should be deleted."
}