The PFMA requires the submission of the Annual Financial Statements (AFS) to the Auditor General (AG) by 31 May each year. The Auditor General takes two months to complete the audit and issue an audit report. However, the Annual Financial Statements could not be submitted by 31 May 2010. This was attributable to the challenges relating to the migration from Modified Cash Basis of accounting to accrual basis of accounting. In order to successfully implement an accrual basis of accounting, the SASSA had to migrate from the government transversal systems (BAS, PERSAL and LOGIS) to the Enterprise Resource Planning system (ERP), in particular Oracle. The implementation of this major project subsequently led to the late submission of the Annual Financial Statements to the Auditor- General which was finally done on 16 July 2010.