| (1) |
Notwithstanding the provisions of any other law but subject to the provisions of the Constitution and subsection (3) and (5), the Auditor-General shall submit a report to the provincial legislature concerned on the auditing of the accounts of an accounting officer on provincial government level, and a statutory body established or constituted by or under any law on provincial government level or is under control of a province and whose accounts shall be audited by the Auditor-General. |
| (2) |
The Auditor-General shall, not less than seven days before the date on which he or she submits a report referred to in subsection (1) and section 193(7) of the Constitution to Parliament or a provincial legislature, transmit a copy thereof to— |
| (b) |
the Member of the Executive Council of a province who is entrusted with the financial matters of such province; |
| (c) |
the chairperson of the council or board of a statutory body; and |
| (d) |
the accounting officer, concerned. |
| (a) |
Notwithstanding the provisions of any other law but subject to subsection (5), a report referred to in section 193(2) of the Constitution in respect of the accounts of a local government shall be transmitted by the Auditor-General to the chairperson of the council of the local government concerned. |
| (b) |
When the Auditor-General transmits a report referred to in paragraph (a) to the chairperson of the council, the Auditor-General shall also transmit a copy thereof to the accounting officer of the local government concerned and if 5necessary to the provincial Director-General concerned. |
| (c) |
The chairperson of the council shall after receipt of a report from the Auditor-General submit that report not later than at the second succeeding ordinary meeting of the local government, which shall not take Provided that the Auditor-General or his or her representative may elucidate such meeting if he or she deems it to be in the public interest. |
| (d) |
Within 30 days after the date of the meeting referred to in paragraph (c), the chairperson of the council shall submit a copy of the minutes of that meeting containing the comments of the local government in regard to the report and indicating what steps were taken or are to be taken in connection with any matter revealed by the report, to the Auditor-General, and to the provincial Director-General concerned. |
| (e) |
For the purposes of this subsection a reference to "chairperson" means the chairperson or mayor, as the case may be, of the local government. |
| (4) |
Subject to the provisions of this section, the Auditor-General may also cause to be included a report on the auditing of the accounts and financial statements which he or she is in terms of this Act or any other law required to audit, and which is signed by him or her or a person in the Office designated by him or her, in the annual report of the institution concerned. |
| (5) |
Notwithstanding the provisions of any other law— |
| (a) |
a report referred to in section 193(2) of the Constitution in respect of the accounts— |
| (i) |
of a local government shall not be submitted to the provincial legislature concerned or a body of such legislature concerned or a body of such legislature designated for this purpose; |
| (ii) |
of a local government, and of any statutory body established or constituted by or under any law on provincial government level or is under control of a province, shall not be submitted to Parliament in terms of section 193(7) of the Constitution, |
except where the Auditor-General deems it to be in the public interest, in which case he or she may submit such report, to the provincial legislature or to Parliament, as the case may be, or to a body of such legislature or of Parliament designated for such purpose.
| (b) |
the Auditor-General may, whenever he or she deems it to be in the public interest, report on any matter concerning the powers vested in him or her and submit such report to Parliament or the provincial legislature concerned or a body of Parliament or a provincial legislature designated for this purpose. |
| (6) |
The Auditor-General shall report on accounts established by— |
| (a) |
the Security Services Special Account Act, 1969 (Act No. 81 of 1969); |
| (b) |
the Defence Special Account Act, 1974 (Act No. 6 of 1974); |
| (c) |
the Secret Services Act, 1978 (Act No. 56 of 1978), |
with due regard to the special nature of the accounts, and shall limit such report to the extent which he or she, after consultation with the President, the Minister of Finance and the responsible Minister, may determine: Provided that the reporting on any unauthorised expenditure or other irregularity shall not be so limited, except in respect of the disclosure of facts which will be to the detriment of the national interest.
Protection of Businesses Act, 1978
