| (a) | the Accounting Officer must promptly submit a written explanation setting out the reasons for the failure to— |
| (i) | the Auditor-General; and |
| (b) | the Executive Authority— |
| (i) | must report to Parliament concerning the failure; |
| (ii) | must take appropriate steps to ensure that the financial statements are submitted for auditing; and |
| (iii) | may order that disciplinary steps be taken against the Accounting Officer or official responsible for the failure; and |
| (c) | the Auditor-General may issue a special report on such failure to Parliament which must be made public. |
| (a) | the Executive Authority— |
| (i) | must table a report on the failure in Parliament; |
| (ii) | must take appropriate steps to ensure that the annual report is tabled in Parliament; and |
| (iii) | may order that disciplinary steps be taken against the Accounting Officer or official responsible for the failure; and |
| (i) | must submit the audited financial statements and audit report to Parliament for tabling; and |
| (ii) | may issue a special report on the delay. |
[Section 62(2) amended by section 19 of Act No. 34 of 2014]
