Superior Courts Act, 2013
R 385
Administrative Adjudication of Road Traffic Offences Act, 1998 (Act No. 46 of 1998)Chapter II : Road Traffic Infringement Authority14. Bookkeeping, auditing and reporting |
| (1) | The Authority must, in accordance with generally accepted accounting practice, keep such accounting and related records as are necessary to represent fairly the state of affairs and business of the Authority and to explain its transactions and financial position. |
| (2) | The registrar is the accounting officer of the Authority and is charged with the responsibility of accounting for all monies received and payments made by the Authority. |
| (3) | The accounting and related records of the Authority must be audited annually by an auditor registered in terms of section 15(1) of the Public Accountants’ and Auditors’ Act, 1991 (Act No. 80 of 1991). |
| (4) | The Minister must notify the Minister of Finance of the establishment of the Authority in terms of this Act for the purposes of section 3 of the Reporting by Public Entities Act, 1992 (Act No. 93 of 1992). |