When reporting on any accounts as required by section 4, the Auditor General shall draw attention to material cases—
| (a) |
where in his or her opinion a grant has been exceeded or has been utilised for a service or for a purpose other than that for which it was intended; |
| (b) |
where the utilisation of resources for a service is in his or her opinion uneconomical, inefficient or ineffective or not conducive to the best interests of the State or the statutory body concerned; |
| (c) |
where the use or custody of property, money, stamps, securities, equipment, stores, trust money, trust property or other assets occurs in a manner which is or may be to the detriment of the State or the statutory body concerned; |
| (d) |
of unauthorised expenditure which in the course of the exercise of his or her powers or the performance of his or her duties comes to his or her attention: Provided that the Auditor-General shall list all unauthorised expenditure which has so come to his or her attention; |
| (e) |
where in his or her opinion the applicable internal control and management measures are inefficient or ineffective; and with regard to any other matter which in his or her opinion should in the public interest be brought to the notice of Parliament or the provincial legislature concerned, or a local government or statutory body, as the circumstances may require. |
Auditing Profession Act, 2005
