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 quarter three of the Fiscal Year (FY) 2019. 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;  
 
The table below shows main sources of revenues and types of expenditure of the Federal Government of Somalia in line with the Budget Appropriation Act of 2019 
Table: FGS sources of revenue and types of expenditure. 
Sources of Revenue • Domestic Revenue in the form of Taxes and Non – tax revenue • Grants (External Donor Funds) Types of Expenditure  • Compensation to employees (salary and allowances) • Use of Goods and Services • Grants (Transfers to Federal Member States) • Capital Expenditure and • Other expenses (Contingency) 
 
It is important to note that following the implementation of the Somali Financial Management Information System (SFMIS) in 2014 by the FGS in order to enhance accountability and transparency in the management of the public money and to increase the level of accuracy of financial data and information, all financial reports and data included in this report are extracted directly from the SFMIS.