The National Treasury, annually as required by section 8 of the Public Finance Management Act, Act 1 of 1999 (PFMA), prepares consolidated financial statements (that include a statement of financial position or balance sheet) for national departments and Parliament (including the National Revenue Fund, State Debt and Loans Accounts) as well as for National public entities separately and these two sets of consolidated financial statements are then audited and tabled in Parliament. The consolidated financial statements are prepared separately for both national departments and public entities since these two types of institutions use two separate accounting frameworks. The latest sets of consolidated financial statements that were tabled in Parliament are for the 2019/2020 financial year. The consolidated financial statements are published on the Office of the Accountant-General website and can be obtained from https://oag.treasury.gov.za/Publications/Forms/AllItems.aspx?RootFolder=%2FPublications%2F04%2E%20Consolidated%20Financial%20Statements&FolderCTID=0x0120007EBBC03F454D95408FB944B7B07F6166&View={EA6E6B15-593D-4839-A804-A91A49CB20A0}