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Public Audit Act, 2004 (Act No. 25 of 2004)

Chapter 4: Administration of Auditor-General

Part 3: General

51. Offences and penalties

 

(1) A person is guilty of an offence if that person—
(a) hinders or interferes with the Auditor-General or any person exercising a power or carrying out a duty in terms of this Act;
(b) refuses or fails to comply with a request of the Auditor-General or an authorised auditor in terms of section 15;
(c) furnishes false or misleading information when complying with a request of the Auditor-General or an authorised auditor; or
(d) contravenes section 50.

 

(2) The Deputy Auditor-General, as accounting officer, is guilty of an offence if he or she—
(a) deliberately or in a grossly negligent way—
(i) contravenes or fails to comply with a provision of section 41(1) or (3) or 43;
(ii) fails to take steps to prevent irregular or fruitless and wasteful expenditure; or
(iii) fails to take steps to prevent corruptive practices in the management of the assets of the Auditor-General or the receipt of money;
(b) deliberately misleads or withholds information from the Auditor-General’s external auditor on any matter relating to the administration of the Auditor-General; or
(c) deliberately provides false or misleading information in—
(i) Auditor-General’s financial statements submitted to the Auditor-General’s external auditor in terms of section 41(3); or
(ii) the Auditor-General’s annual report.

 

(3) A member of the staff of the Auditor-General to whom a power or duty was delegated in terms of section 48, is guilty of an offence if that official deliberately or in a grossly negligent way contravenes or fails to comply with a condition of the delegation.

 

(4) Any person convicted of an offence in terms of this Act, is liable to a fine or to imprisonment for a period not exceeding 12 months or to both a fine and such imprisonment.

 

 


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