Special Investigating Units and Special Tribunals Act, 1996
R 385
Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 5: General48. Delegation of powers and duties |
| (1) | The Auditor-General may delegate any power and duty assigned to the Auditor-General in terms of this Act or any other legislation to— |
| (a) | the Deputy Auditor-General; |
| (b) | any other member of the staff of the Auditor-General; or |
| (c) | an authorised auditor. |
| (2) | The Deputy Auditor-General may delegate to another staff member— |
| (a) | any power and duty assigned to the Deputy Auditor-General in terms of this Act; or |
| (b) | any power or duty reasonably necessary to assist the Deputy Auditor-General in complying with a duty assigned in terms of this Act as accounting officer to take reasonable steps to ensure the achievement of a specific result. |
| (3) | A delegation in terms of subsection (1) or (2)— |
| (a) | must be in writing; |
| (b) | is subject to any limitations, conditions and directions the Auditor-General or Deputy Auditor-General may impose; |
| (c) | may include the power to sub-delegate; |
| (d) | does not divest the Auditor-General or Deputy Auditor-General of the responsibility concerning the exercise of the delegated power or the delegated duty; |
| (e) | does not prevent the exercise of the delegated power or delegated duty by the Auditor-General or Deputy Auditor-General; and |
| (f) | may be withdrawn at any time. |
| (4) | The Auditor-General or Deputy Auditor-General may confirm, vary or revoke any decision taken in consequence of a delegation or subdelegation in terms of this section, subject to any rights that may have accrued to a person as a result of the decision. |
