Statistics Act, 1999
R 385
Auditor-General Act, 1995 (Act No. 12 of 1995)8. Cost of auditing |
| (1) | The cost of auditing, as determined by the Auditor-General, in respect of all the accounts audited by him or her in terms of this Act or any other law, shall, subject to subsections (3) and (4), be defrayed from the fund or account concerned, as the case may be, within 90 days after the receipt of an account: |
Provided that the Treasury may in any case where it deems it expedient, direct that another account or fund may be charged with such expenditure: Provided further that, notwithstanding the provisions of any other law, the basis according to which audit costs are determined, shall be determined by the Auditor-General in consultation with the Audit Commission.
| (2) | The cost referred to in subsection (1) may, in respect of audits contemplated in section 193(2) and (4) of the Constitution, include interest on outstanding accounts at a rate prescribed in terms of section 1(2) of the Prescribed Rate of Interest Act, 1975 (Act No. 55 of 1975). |
| (3) | If circumstances in his or her opinion justify it, the Auditor-General may recover an amount less than the cost of auditing, or no cost or interest charges at all, from the fund or account concerned. |
| (4) | If the cost of auditing referred to in subsection (1) in respect of the auditing of a statutory body for any financial year concerned exceeds one per cent of the total current and capital expenditure of such body for that financial year as the Auditor-General may determine, such cost shall, to the extent to which it exceeds one per cent, as the Auditor-General may determine, be defrayed from a vote designated by the Director-General: State Expenditure. |
