The Office of the Accountant General (OAG) is responsible for the preparation of accounts and financial reports to provide such information as may be necessary to show the results of the management of the national budget that include a comparison between the estimated and actual revenue and expenditure and any other information prescribed in the Financial and Accounting Procedures of the State of 1961 (as amended in 1971). 
In this summary report, the Office of the Accountant General (OAG) accordingly presents the fiscal performance of the Federal Government of Somalia for the financial year relating to the period at the end of the third quarter of the Fiscal Year (FY) 2018. Areas included in the report are; • Dashboards for a commentary on FGS fiscal performance for the period; • Fiscal Summary report of FGS revenue and expenditure; • Revenue performance for the details of the revenues collected by the revenue collection authorities;  • Budget utilization comparing, by economic nature, the details of the budget and expenditure incurred by the ministries, departments and agencies (MDAs) of the Federal Government; and • An analysis of payments made to MDAs, Suppliers, Consultants and employees.