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

Chapter 4: Administration of Auditor-General

Part 3: Financial administration

46. Financial misconduct by staff members

 

(1) The Deputy Auditor-General commits an act of financial misconduct if the Deputy Auditor-General deliberately or negligently—
(a) fails to comply with a requirement of section 41(1) or (3) or 43; or
(b) makes or permits, or instructs any other person to make, an irregular expenditure or a fruitless and wasteful expenditure.

 

(2) A member of the staff of the Auditor-General commits an act of financial misconduct if that staff member deliberately or negligently –
(a) fails to carry out a duty delegated to that staff member in terms of section 48;
(b) contravenes or fails to comply with a requirement of section 44 or a condition of any delegation of a power or duty in terms of section 48; or
(c) makes or permits, or instructs any other person to make, an irregular expenditure or a fruitless and wasteful expenditure.

 

(3) Financial misconduct is a ground for dismissal or suspension of, or other appropriate sanction against, a staff member in the administration despite any other legislation.