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

Chapter 5: General

48. 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—
(b) any other member of the staff of the Auditor-General; or

 

(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(f) may be withdrawn at any time.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.