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World Heritage Convention Act, 1999 (Act No. 49 of 1999)

Chapter VI : Finances and Reports

41. Report by Auditor-General


(1) The Auditor-General must express an opinion in the report referred to in section 40(4), amongst other things, as to whether—
(a) the information contained in the financial statements of an Authority has been presented on a basis consistent with that of the previous financial year, where applicable, and is a fair representation of the financial position and results of operations and cash-flows for the period; and
(b) the transactions and activities of an Authority which came to the attention of the Auditor-General had been authorised in terms of this Act.


(2) The report of the Auditor-General must draw attention to inadequate management measures identified during the course of the audit and to any other matter arising from the audit which, in the opinion of the Auditor-General, must be brought to the notice of the Minister and Parliament.