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

Chapter 8 : Reporting and Auditing

Purchase

(1)	If the Accounting Officer does not submit the annual financial statements to the Auditor-General in accordance with section 57 —

(a)	the Accounting Officer must promptly submit a written explanation setting out the reasons for the failure to—

(i)	the Auditor-General; and

(ii)	the Executive Authority; and

(b)	the Executive Authority—

(i)	must report to Parliament concerning the failure;

(ii)	must take appropriate steps to ensure that the financial statements are submitted for auditing; and

(iii)

may order that disciplinary steps be taken against the Accounting Officer or official responsible for the failure; and

(c)	the Auditor-General may issue a special report on such failure to Parliament which must be made public.

(2)	If the Executive Authority does not table the annual report in accordance with section 60(1)—

(a)	the Executive Authority—

(i)	must table a report on the failure in Parliament;

(ii)	must take appropriate steps to ensure that the annual report is tabled in Parliament; and

(iii)

may order that disciplinary steps be taken against the Accounting Officer or official responsible for the failure; and

(b)	the Auditor-General—

(i)	must submit the audited financial statements and audit report to Parliament for tabling; and

(ii)	may issue a special report on the delay.

[Section 62(2) amended by section 19 of Act No. 34 of 2014]