Annual Report: Departments prepare their annual reports (financial and non-financial) for direct submission to the Auditor-General within three months of the end of the financial year. Consolidated county reports are submitted to County Assembly, Auditor General and Controller of Budget within four months of the end of the financial year. The progress made in the previous fiscal year (both achievements and challenges in the implementation) is the starting point for the implementation in the current year and the planning/budgeting for the following fiscal year.
Linkages
Upstream: Quarterly Reports
Downstream: Performance management, Accountability, ADP, CBROP, Sector Report, CFSP