. The AGSA must submit the annual report, the financial statements, and the audit report on those statements within six months after the financial year to the Committee and the Speaker of the NA for tabling in the NA (Section 41 (1) of the PAA); . The AGSA may, after consultation with the National Treasury and by agreement with the Committee, at the end of a financial year, retain for working capital and general reserve requirements, any surplus as reflected in the financial statements or a portion thereof. The portion of a surplus not retained must be paid into the National Revenue Fund (Section 38 (4) of the PAA); and