(1) An annual report on the public accounts by the Director of Audit to the House of Assembly shall be submitted to the Minister within a period of 6 months after the close of each financial year and the Minister shall lay each such report before the House of Assembly after receipt thereof by him or her or, if the House of Assembly is not sitting, on the first day next thereafter that the House of Assembly is sitting.
(2) If the Minister fails to lay a report before the House of Assembly in accordance with the provisions of subsection (1), the Director of Audit shall transmit copies of that report to the Speaker who shall, as soon as practicable, present them to the House of Assembly.
(3) The Minister may by direction in writing addressed to the Director of Audit extend the period within which such reports shall be transmitted, and any direction so given shall be laid before the House of Assembly after transmittal to the Director of Audit or, if the House of Assembly is not sitting, on the first day next thereafter that the House of Assembly is sitting.