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

Chapter 3: Audits

Part 1: Audits by Auditor-General

21. Submission of audit reports

 

(1) The Auditor-General must submit an audit report in accordance with any legislation applicable to the auditee which is the subject of the audit.

 

(2) If there is no such legislation as contemplated in subsection (1) the Auditor-General must submit the audit report to the relevant legislature within a reasonable time.

 

(3) Audit reports must be tabled in the relevant legislature in accordance with any applicable legislation or otherwise within a reasonable time. If an audit report is not tabled in a legislature within one month after its first sitting after the report has been submitted by the Auditor-General, the Auditor-General must promptly publish the report.

 

(4) Despite any other legislation, the Auditor-General may in the public interest submit an audit report to—
(a) any legislature whether or not that legislature is a relevant legislature; or
(b) any organ of state.