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Within a period of fifteen days , or such other period as Parliament  may by resolution appoint, after the end of each month, there shall be prepared and transmitted to the Auditor –General and the Minister by the Controller and Accountant-General in respect of the month, the Public accounts which shall be published in the Gazette and shall comprise

(a) a balance sheet showing the assets and liabilities of the Consolidated Fund as at  the end of the month;

(b) a statement of revenue and expenditure of the Consolidated Fund for the month;

(c) a statement of receipts into and payment from the Consolidated Fund for the month and for the financial year up to the end of that month as compared with the budgetary estimates for the year;

(d) a statement of revenue and expenditure of retained Internally Generated Fund by the departments;

(e) cash flow statement of the Consolidated Fund for the month; and

(f) notes that form part of the accounts.