3.3.3 Auditor General’s Reports The Auditor-General plays an important role in the oversight process because Parliament relies on its audited accounts to conduct its ex post oversight. Under Article 187 (2) of the 1992 Constitution the Auditor-General is charged with auditing all ministries, departments, and other agencies of the central government for the financial year December 31. Section 5 of the Article requires the Auditor-General to inform Parliament through the audited accounts of any irregularities. The Auditor-General’s report to Parliament is referred to the Public Accounts Committee (PAC) by the Speaker. Despite the challenges faced by the Audit Service, the Auditor-General has been meeting its constitutional requirement to submit the Audit Report on the consolidated funds by the 30th day of June every year. 3.3.4 Internal Audits The Internal Audit Agency assisted more institutions to establish their Audit Report Implementation Committees (ARICs) even though they missed their target for the year. A total of 301 ARICs were established in 2011 as against a target of 343 (Table 3.2). The ARICs are internal monitoring committees charged with the responsibility of ensuring that recommendations raised in audit reports are fully implemented. Submission of internal audit reports has always fallen short of set targets. In 2011 of the expected 1,204 reports expected 560 were submitted (representing 46.5 percent). This was an improvement over 2010 where only 323 out of an expected 1,200 were submitted (representing 26.9 percent). Table 3.2: ARIC formation and submission of Internal Audit Reports ITEMS Establishment of Audit Report Implementation Committees (ARICS) Submission of Target 2009 Achievements Target 2010 Achievements Target 2011 Achievements 320 243 342 272 343 301 1049 317 1200 323 1204 560 Sixth Annual APRM Progress Report: January – December 2011 49