Section 89, The Public Financial Management Act, 2016

(1) Not later than ten months after the end of a financialyear, the Accountant-General shall prepare and submit to the Auditor- General the annual financial statements of the central government, which covers all entities included in the central government. (2) Not later than twelve months after the end of a financial year, the Accountant-General shall submit to the Minister the annual financial statements of the central government for the financial year and the audit report of the Auditor-General on it. (3) On their submission under subsection (2), the Minister shall lay the audited annual financial statements of the central government and the audit report before Parliament and publish them in the Gazette and the website of the Ministry.