The indispensability and comprehensive analysis of annual reports cannot be underestimated. Annual reports are the most salient tools to measure the performance of a department or entity, and play an enormous role in holding government departments accountable to the legislature and the citizenry. According to the Guidelines for Legislative Oversight, annual reports are key reporting instruments for departments to report against the performance targets and budgets outlined in their strategic plans, read together with the Estimates of the National Expenditure (ENE). They allow Parliament to evaluate the performance of a department after the end of a financial year. The critical information contained in the annual report, which is backward- looking, include inter alia, service delivery information, presentation of financial statements, audit report and accounting officer report.