Article (29) of the Council of Ministers system states that “The King, the Prime Minister, directs the general policy of the state and ensures direction, coordination and cooperation between the various government entities, and ensures harmony, continuity and unity in the work of the Council of Ministers. It has the authority to supervise the Council of Ministers, ministries and government entities, and it is he who monitors the implementation of laws, regulations and decisions. All ministries and other government agencies must submit to the Prime Minister, within ninety days from the beginning of each fiscal year, a report on the achievements they have achieved compared to what was stated in the general plan for development during the past fiscal year, and the difficulties it encountered and what it sees as proposals for the proper progress of work in it.
The Council of Ministers adopted a unified guide for preparing annual reports for Public Entities by Cabinet Resolution No. (233) dated 04/18/1443 AH, which was prepared by the National Center for Measuring the Performance of Public Entities. The decision included the formation of a permanent committee headed by the director of the center and the membership of qualified and specialized representatives, from: The Ministry of Economy and Planning, the Ministry of Finance, the General Court of Accountancy, and the Control and Anti-Corruption Authority” to review and develop the guide for the annual reports of Public Entities on a regular basis.