In terms of sections 40(1)(c)(d) of the PFMA the Department must submit financial statements within two months after the end of the financial year to the relevant Treasury and to the Auditor- General. The statements must be submitted within five months of the end of the financial year to the Executive Authority. Furthermore section 65 stipulates that the annual report, financial statements and the audit report must be tabled in the National Assembly by the Executive Authority for the Department within one month after the Accounting Officer for the department received the audit report.