Section 65 of the Public Finance Management Act, No 1 of 1999

(1) The executive authority responsible for a department or public entity must table in the National Assembly or a provincial legislature, as may be appropriate-

(a)The annual report and financial statements referred to in section 40(1)(d) or 55(1)(d) and the audit report on those statements, within one month after the accounting officer for the department or the accounting authority for the public entity received the audit report.

(2) If an executive authority fails to table, in accordance with subsection (1)(a), the annual report and financial statements of the department or the public entity, and the audit report on those statement, in the relevant legislature within six months after the end of the financial year to which those statements relate-

(a) The executive authority must table a written explanation in the legislature setting out the reasons why they were not tabled; and

(b) The Auditor-General may issue a special report on the delay

Section 21of the Public Audit act, No 25 of 2004 (PAA)


(3) Audit report must be tabled in the relevant legislature in accordance with any applicable legislation or otherwise within a reasonable time. If an audit report is not tabled in a legislature within one month after its first sitting after the report has been submitted by the Auditor-General, the Auditor-General must promptly publish the reporting.

Free State Provincial Treasury Free State: Department of Agriculture and Rural development