Annual Financial Statements describe the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. The Accountant General shall prepare the Annual Financial Statement and submit it to the Auditor General no later than four months after the end of the financial year. The Auditor General shall audit the Annual Financial Statement and submit an Audit Report accompanied by the Financial Statement to both Houses of the Federal Parliament. This shall not be delayed by more than two months from the date of receipt of the Annual Financial Statements.