Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 7 : Executive Authorities65. Tabling in legislatures |
| (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; and |
| (b) | the findings of a disciplinary board, and any sanctions imposed by such a board, which heard a case of financial misconduct against an accounting officer or accounting authority in terms of section 81 or 83. |
| (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 statements, 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. |