Section 86, The Public Financial Management Act, 2016

(1) Within three months after the accounts of a financialyear are closed at the end of a complementary period mentioned in section 44, the vote controller of every entity in subsection (3) of section 86 shall submit to the Auditor -General annual financial statements of the entity for the financial year. (2) Within nine months after the end of a financial year, the vote controller of entities referred to in subsection (3) of section 86 shall submit to the Accountant-General the audited financial statements of the entity for the financial year together with the audit report of the Auditor-General. (3) Within nine months after the end of a financial year, the vote controllers of the following entities shall submit to the Minister and the Accountant-General their audited annual financial statements for the financial year, together with the audit reports of the Auditor-General - (a) every sub-vented agency; (b) every other entity in the central government; (c) every local council; (d) every Chiefdom Administration; (e) every other entity in local government; and Financial statements of Consolidated Fund. (f) every social security fund.