National Treasury Issues Annual Report Templates for 2026

Posted 17 March 2026 Written by Acts Online
Category Financial and Accounting

Brought to you by SA Accounting Academy: The Office of the Accountant General has released the updated reporting framework for the 2025/26 financial cycle, including specific guides and templates for departments and public entities.

In accordance with the reporting requirements of the Public Finance Management Act, No. 1 of 1999 (PFMA), the Office of the Accountant General (OAG) within the National Treasury has issued the Annual Report Guide for Departments and Public Entities for the financial year ending 31 March 2026. The release includes the standardized Annual Report Templates and associated Annexures designed to ensure uniformity in public sector reporting.

The reporting framework requires public entities to provide a comprehensive account of their activities, including:

  • Actual achievements for the reporting period measured against planned targets in the strategic plan and annual performance plan.
  • Detailed performance information and financial position statements.
  • Human resources information and outlook for the subsequent period.
  • Alignment between published budget documents and actual expenditure.

The OAG emphasizes that these reports are the primary mechanism for accountability to Parliament and provincial Legislatures. The guide for Schedule 3A and 3C Public Entities specifically outlines the requirements for balanced reporting, necessitating the disclosure of both successes and shortcomings in service delivery.

Access the full suite of documents at the SAICA stakeholder notice portal: 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.

What this means for you, your business, or your clients

  • For yourself: You must review the updated 2026 templates to identify changes in disclosure requirements for performance information and human resource reporting to ensure professional advice remains current.
  • For your business: Audit and accounting firms must update their 2026 audit programs and compliance checklists to reflect the specific Annexures and reporting formats issued by the OAG.
  • For your clients: Public entities and departments must begin aligning their internal data collection for the 2025/26 cycle with the new templates to ensure that actual achievements are mapped correctly against strategic plan targets.

Originally published at https://accountingacademy.co.za/news/read/national-treasury-departments-and-public-entities-annual-report-templates

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