The review of the Annual Report is in accordance with section 55(2) of the Constitution of the Republic of South Africa, 1996, which empowers Parliament to provide mechanisms to "ensure that all executive organs of state in the national sphere of government are accountable to it". In addition, Parliament has a constitutional obligation "to maintain oversight of the exercise of the national executive authority, including the implementation of legislation". Moreover, section 65(1) of the Public Finance Management Act (No.1 of 1999) stipulates that "the executive authority responsible for a department ...must table in the National Assembly ... the annual report and financial statements ... and the audit report on those statements, within one month after the accounting officer for the department ... received the audit report".