Section 55(2) of the Constitution of the Republic of South Africa (Act 108 of 1996) states that the National Assembly must provide for mechanisms (a) to ensure that all executive organs of state in the national sphere of government are accountable to it; and (b) to maintain oversight of (i) the exercise of national executive authority including the implementation of legislation; and (ii) any organ of state. In terms of the Public Finance Management Act (No. 1 of 1999), the Accounting Officers must provide Parliament or the relevant legislature with their respective institution's medium-term strategic plan and, where applicable, their annual performance.