Within a period of three months, or such other period as Parliament may by resolution appoint, after the end of each financial year, the head of each department  shall prepare and transmit to the Auditor-General, the Minister and the Controller and Accountant-General in respect of the financial year, accounts of the department which shall comprise

(a) a balance sheet showing the assets and liabilities of the department as at the end of the year;

(b)  a statement of revenue and expenditure for the year;

(c) a cash flow statement of the department for the year; and

(d) notes that form part of the accounts which shall include particulars of the extent to which the performance criteria specified in the estimate in relation to the provision of the department’s output were satisfied.