Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Auditor-General Act, 1995 (Act No. 12 of 1995)3. Functions of Auditor-General |
| (1) | The Auditor-General shall, in addition to the powers and functions conferred upon or entrusted to him or her in terms of section 193 of the Constitution, have the powers and perform the duties specified in this Act. |
| (2) | Notwithstanding the provisions of any other law but subject to the provisions of the Constitution, the Auditor-General shall perform the functions vested in him or her by virtue of any other law, in accordance with the provisions of this Act in relation to— |
| (a) | the accounts which shall be audited; |
| (b) | the procedure according to which auditing shall be done; and |
| (c) | the steps to be taken by the Auditor-General as a result of an audit. |
| (3) | The Auditor-General may at his or her discretion determine the nature and extent of the audit to be carried out and request the details and statements of account which he or she considers necessary: Provided that he or she may, notwithstanding the provisions of any other law, also determine the format in which and the date on which such details, statements of account and financial statements shall be submitted to him or her. |
| (4) | The Auditor-General shall reasonably satisfy himself or herself that— |
| (a) | reasonable precautions have been taken to safeguard the proper collection of money to which an audit in terms of this Act relates, and that the laws and instructions relating thereto have been duly observed; |
| (b) | reasonable precautions have been taken in connection with the receipt, custody and issue of, and accounting for, property, money, stamps, securities, equipment, stores, trust money, trust property and other assets; |
| (c) | receipts, payments and other transactions are made in accordance with the applicable laws and instructions and are supported by adequate vouchers; and |
| (d) | satisfactory management measures have been taken to ensure that resources are procured economically and utilised efficiently and effectively. |
| (5) | When exercising his or her powers and performing his or her duties under this Act— |
| (a) | the Auditor-General may in writing require any person in the employment of an institution whose accounts are being audited by him or her to appear before him or her at a time and place mentioned in the request and to produce to him or her all such records, books, vouchers and documents in the possession or under the control of such person as the Auditor-General may deem necessary for the exercise of his or her powers or the performance of his or her duties; |
| (b) | the Auditor-General and any person referred to in section 6 shall have— |
| (i) | the right, without payment, to investigate and to make extracts from any record, book, document and other information of an institution whose accounts are being audited by him or her; |
| (ii) | the right to investigate whether any property, money, stamps, securities, equipment, stores, trust money, trust property and other assets of an institution whose accounts are being audited by him or her have been obtained in an economical manner, and are being applied efficiently and effectively; |
| (iii) | the right to investigate and to enquire into any matter, including the efficiency and effectiveness of internal control and management measures, relating to expenditure by and the revenue of an institution whose accounts are being audited by him or her; |
| (c) | the Auditor-General or any person referred to in section 6 may administer an oath to or accept an affirmation from and interrogate under oath or upon affirmation any person whom he or she thinks fit to interrogate, in connection with the receipt, custody, payment or issue of property, money, stamps, securities, equipment, stores, trust money, trust property and other assets to which the provisions of this Act and the Constitution apply, and in connection with any other matter in so far as it may be necessary for the due performance and exercise of the powers and duties conferred or imposed upon the Auditor-General by this Act: Provided that notwithstanding any provisions to the contrary contained in any other law, the Auditor-General shall not be required to reveal the identity of the person referred to in this paragraph; and |
| (d) | the Auditor-General may require the department of State, provincial department or statutory body concerned, to make available free of charge, while the audit is being carried out, suitable office accommodation, other facilities and logistical support reasonably required for the proper carrying out of the audit. |
| (6) | The Auditor-General may on such conditions as he or she may determine co-operate with persons, institutions and associations in the Republic and in other countries, and take such steps as he or she may deem necessary in order to promote or develop his or her functions and government auditing in the Republic or elsewhere. |
| (7) | Subject to section 10 of the Powers and Privileges of Parliament Act, 1963 (Act No. 91 of 1963), or any corresponding provision of a provincial Act, the Auditor-General, any person referred to in section 6 or any person acting under the authority of the Auditor-General, shall not be liable in his or her personal capacity in any civil or criminal proceedings in respect of anything done in good faith— |
| (a) | in the performance of any duty or the exercise of any power imposed or conferred upon him or her in terms of this Act or any other law; |
| (b) | in giving evidence or an explanation or producing any document before a committee of Parliament or of a provincial legislature in connection with a report of the Auditor-General. |
