Financial Management of Parliament Act, 2009 (Act No. 10 of 2009)

Chapter 8 : Reporting and Auditing

Purchase

(1)	The Auditor-General must—

(a)	audit the financial statements submitted in terms of section 57; and

(b)	submit an audit report on those statements to the Accounting Officer within two months of receiving the statements.

[Section 58(1)(b) amended by section 16(a) of Act No. 34 of 2014]

(2)	If the Auditor-General is unable to complete an audit within two months of receiving the financial statements or the annual performance report, the Auditor-General must promptly submit a report outlining the reasons for the delay to the Executive Authority and the Accounting Officer.

[Section 58(2) amended by section 16(b) of Act No. 34 of 2014]

(2A)	The Executive Authority must promptly table the report referred to in subsection (2) in Parliament.

[Section 58(2A) inserted by section 16(c) of Act No. 34 of 2014]

(3)	Once the Auditor-General has submitted an audit report to the Accounting Officer, no person may alter the report or the annual financial statements to which the report relates.

[Section 58(3) amended by section 16(d) of Act No. 34 of 2014]