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Public Audit Act, 2004 (Act No. 25 of 2004)

Chapter 2 : Auditor-General

Part 3: Accountability

10. Accountability reports to National Assembly

 

(1) The Auditor-General must annually submit a report to the National Assembly on his or her activities and the performance of his or her functions, including on—
(a) the standards to be applied to audits as determined in terms of section 13(1);
(b) the categories of services provided in terms of section 5(1)(a), (aA) and (aB);
(c) the institutions and accounting entities to which such services have been provided;
(d) any instances of co-operation in terms of section 5(2)(a);
(e) any matters referred for investigation in accordance with section 5(1A);
(f) any remedial action taken in terms of section 5A(2); and
(g) any certificate of debt issued in terms of section 5B(1).

[Section 10(1) substituted by section 6 of Notice No. 1260, GG 42045, dated 20 November 2018]

 

(2) In addition, the Auditor-General must annually submit to the National Assembly—
(a) the report on his or her overall control of the Auditor-General’s administration in terms of section 30(2); and
(b) the annual report, the financial statements and the audit report on those statements in terms of section 41(5).

 

(3) The National Assembly must provide for a mechanism to maintain oversight over the Auditor-General in terms of section 55(2)(b)(ii) of the Constitution.