Section 65(2) (a) of the PFMA stipulates that if an Executive Authority fails to table, in accordance with subsection 65 (1) (a), the annual report and annual financial statements of the Department or the public entity, and the audit report on those statements, in Parliament within six months after the end of the financial year to which those statements relate, i.e. 30 September 2011, the Executive Authority must table a written explanation in Parliament setting out the reasons why such an annual report was not tabled.