43. In his annual report, the Auditor General may also comment, as he considers appropriate, on:(1) the financial statements of the Government and other public bodies, those of government agencies, those of grant beneficiaries referred to in the first paragraph of section 30.1 and bodies or agencies described in section 30.2, and those of funds they administer, as well as on the accounting principles or policies according to which these statements were prepared;
(2) the form and content of financial information documents, such as the estimates and the public accounts tabled before the National Assembly or a Committee, as a basis for supervision over the use of public funds and other public property.