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

Chapter 2: Auditor-General

Part 1: Status and functions

4. Constitutional functions

 

(1) The Auditor-General must audit and report on the accounts, financial statements and financial management of—
(a) all national and provincial state departments and administrations;
(c) the administration of Parliament and of each provincial legislature;
(d) all municipalities;
(e) all municipal entities; and
(f) any other institution or accounting entity required by other national or by provincial legislation to be audited by the Auditor-General.

 

(2) The Auditor-General must audit and report on the consolidated financial statements of—
(a) the national government as required by section 8 of the Public Finance Management Act;
(b) all provincial governments as required by section 19 of the Public Finance Management Act; and
(c) a parent municipality and all municipal entities under its sole or effective control as required by section 122(2) of the Municipal Finance Management Act.

 

(3) The Auditor-General may audit and report on the accounts, financial statements and financial management of—
(a) any public entity listed in the Public Finance Management Act; and
(b) any other institution not mentioned in subsection (1) and which is—
(i) funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or
(ii) authorised in terms of any legislation to receive money for a public purpose.

 

(3A) The discretion of the Auditor-General as contemplated in subsection (3) applies to any public entity contemplated in subsection (3)(a) and any other institution contemplated in subsection (3)(b) that meets prescribed criteria.

[Section 4(3A) inserted by section 2(a) of Notice No. 1260, GG 42045, dated 20 November 2018]

 

(4) In the event of any conflict between this section and any other legislation, this section prevails.

[Section 4(4) substituted by section 2(b) of Notice No. 1260, GG 42045, dated 20 November 2018]