Section 88, The Public Financial Management Act, 2016

(1) The annual financial statements of the Consolidated Fund published under subsection (4) of section 87 shall contain a note that such annual financial statements are presented before audit examination has been completed and are issued subject to any observations contained in the report of the Auditor-General for that financial year. (2) Within twelve months after the end of a financial year, the Auditor-General shall submit to the Minister and Parliament and publish in the Gazette and on the Auditor-General’s website the audit report on the annual financial statements of the Consolidated Fund of the financial year.