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

Chapter 3: Audits

Part 3: Investigations and special audits by Auditor-General

29. Carrying out of investigations and special audits

 

(1) The Auditor-General may designate an authorised auditor to carry out an investigation or special audit referred to in section 5(1)(d).

 

(2) The provisions of Part 1 of this Chapter, read with any changes as may be required by the context, apply to any investigation or special audit referred to in subsection (1).

 

(3) If the Auditor-General issues a special report on an investigation or special audit in terms of this section, the Auditor-General must simultaneously submit the special report—
(a) to the auditee which is the subject of the investigation or special audit;
(b) if the auditee has an executive authority within the meaning of the Public Finance Management Act, to that executive authority;
(c) to the National Treasury or the relevant provincial treasury, as may be appropriate; and
(d) to the relevant legislature, for tabling in the relevant legislature.

 

(4) The Auditor-General may charge a fee, calculated in terms of section 23, for carrying out an investigation or special audit in terms of this section.