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National Treasury: Departments and Public Entities Annual Report Templates
- 17 March 2026
- Accounting
- South African Accounting Academy
Summary:
The Office of the Accountant General (OAG) in National Treasury has published the latest Annual Report Guide for Departments and Public Entities for the year 31 March 2026, including the Annual Report Templates and related Annexures.
Article:
Annual reports are an integral part of public entities’ reporting. The achievements, performance information, outlook, financial position and human resources information of public entities for each reporting period are reported in the annual report. The information reported on in the annual report includes the actual achievements for the reporting period in relation to the planned targets and budgets as published in the strategic plan, annual performance plan and budget documents.
Annual reports are tabled in Parliament/Legislatures and are available to the general public. The publishing of financial and non-financial information of public entities is essential for accountability and, transparency and to improve trust and confidence in government service delivery. The reported information must be accurate and balanced, reporting both the successes and explaining the shortcomings.
Access the Annual Report templates and related annexures for departments and public entities as issued by the OAG.
- Annual Report Guide for Schedule 3A & 3C Public Entities – 31 March 2026 https://saicawebprstorage.blob.core.windows.net/uploads/Annual-Report-Guide-for-Public-Entities-–-31-March-2026.pdf
- Annual Report Guide for Departments – 31 March 2026: Annexure A - Statement of Responsibility and Confirmation of Accuracy https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Public-Entities-Annual-Report-Template-Annexure-A.docx
- Annual Report Guide for Departments – 31 March 2026: Annexure B – Report of Audit Committees https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Departments-Annual-Report-Template-Annexure-B-Report-of-the-Audit-Committee.docx
- Annual Report Guide for Departments – 31 March 2026: Annexure C – Departments Annual Report Specimen https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Departments-Annual-Report-Template-Annexure-C-Annual-Report-Specimen.doc
- 2026 Public Entities Annual Report Template - Annexure A - Statement of responsibility and confirmation of accuracy https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Public-Entities-Annual-Report-Template-Annexure-A.docx
- 2026 Public Entities Annual Report Template - Annexure B - Report of the Audit Committee https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Public-Entities-Annual-Report-Template-Annexure-B-Report-of-the-Audit-Committee.docx
- 2026 Public Entities Annual Report Template - Annexure C - Annual Report Specimen https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Public-Entities-Annual-Report-Template-Annexure-C-Annual-Report-Specimen.doc
- 2026 Public Entities Annual Report Template - Annexure D - Template of Reporting Compliance to the BBBEE Commission https://saicawebprstorage.blob.core.windows.net/uploads/resources/2026-Public-Entities-Annual-Report-Template-Annexure-D.docx
Access all these documents at https://www.saica.org.za/resources/public-sector/stakeholder-notices
Click here to download the Annual Report Guide for Schedule 3A & 3C Public Entities – 31 March 2026:
Relevance to Auditors, Independent Reviewers & Accountants:
- The PFMA is yet another piece of legislation that your relevant national and provincial departmental clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an auditor and independent reviewer, you need to consider and assess compliance with the tools available to public entities to compile their annual reports – as prescribed by National Treasury.
Relevance to Your clients:
- Applies to all schedule 3A and 3C public entities, as listed in the PFMA. All other public entities will utilise their own formats, however if these public entities do not have a format, they could utilise these formats/templates as a guide.