Section 58, The Government Budgeting and Accountability Act, 2005

(1) The Accountant-General shall include, in any reportprepared under section 57, any financial information known to him that materially affects the significance of the figures presented in the annual statements of the public accounts and which is not otherwise required to be recorded in the public accounts. (2) Without prejudice to the generality of subsection (1), such information shall include– (a) the contingent liabilities of the Consolidated Fund; (b) the market value of securities; (c) subscriptions to international organisations; (d) revenue due but uncollected, commitments undischarged, bills unpaid and stocks held as reported by vote controllers at the end of the financial year. (3) Where the financial information referred to in subsection (1) is required to be furnished by vote controllers by or under this Act or any other enactment, the Accountant-General shall not delay the presentation of his report by reason of their failure to do so. (4) Where such financial information is not complete by reason of the failure of vote controllers to furnish information, the Accountant-General shall state this fact in his report and inform the Minister of the names of the vote controllers concerned.