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Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)

Chapter 9 - State Institutions Supporting Constitutional Democracy

Auditor-General

188. Functions of Auditor-General

 

 

1) The Auditor-General must audit and report on the accounts, financial statements and financial management of :
a) all national and provincial state departments and administrations;
b) all municipalities; and
c) any other institution or accounting entity required by national or provincial legislation to be audited by the Auditor-General.

 

2) In addition to the duties prescribed in subsection (1), and subject to any legislation, the Auditor-General may audit and report on the accounts, financial statements and financial management of :
a) any institution funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or
b) any institution that is authorised in terms of any law to receive money for a public purpose.

 

3) The Auditor-General must submit audit reports to any legislature that has a direct interest in the audit, and to any other authority prescribed by national legislation. All reports must be made public.

 

4) The Auditor-General has the additional powers and functions prescribed by national legislation.