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South Africa
Public Audit Act, 2004
Act 25 of 2004
- Published in Government Gazette 27121 on 20 December 2004
- Assented to on 14 December 2004
- Commenced on 1 April 2004
- Note: See section 55
- [This is the version of this document from 20 December 2004.]
Chapter 1
Interpretation and objects of Act
1. Definitions
2. Objects of this Act
The objects of this Act are—Chapter 2
Auditor-General
Part 1 – Status and functions
3. Constitutional and legal status
The Auditor-General—4. Constitutional functions
5. Other functions
Part 2 – Appointment and conditions of employment
6. Appointment
7. Conditions of employment
8. Vacation of office
9. Acting Auditor-General
Part 3 – Accountability
10. Accountability reports to National Assembly
Chapter 3
Audits
Part 1 – Audits by Auditor-General
11. Application of this Part
This Part applies to all audits of auditees which the Auditor-General—12. Authorised auditors
13. Standards for audits
14. Submission of financial statements
15. General auditing powers
16. Searches of property, premises, vehicles and persons
17. Accompanying assistants
When exercising the powers referred to in sections 15 and 16, the Auditor-General or an authorised auditor may be accompanied by such assistants and other persons as are reasonably required for the exercise of those powers.18. Protection of information
19. Auditees to render assistance
20. Audit reports
21. Submission of audit reports
22. Audit reports on confidential, secret or classified accounts
23. Audit fees
Part 2 – Audits of institutions by auditors in private practice
24. Application of this Part
This Part applies to audits of institutions referred to in section 4(3) where the Auditor-General has opted not to perform the audit.25. Appointment of auditors
26. Discharge of auditors
27. Duties and powers of auditors
28. Audit reports and other reports
Part 3 – Investigations and special audits by Auditor-General
29. Carrying out of investigations and special audits
Chapter 4
Administration of Auditor-General
30. Administration
Part 1 – Deputy Auditor-General
31. Appointment of Deputy Auditor-General
32. Responsibilities of Deputy Auditor-General
33. Acting Deputy Auditor-General
Part 2 – Other staff
34. Appointments
35. Human resource management
Human resource management and related issues, including terms and conditions of employment, must be dealt with in accordance with generally accepted human resource practice and applicable labour legislation through appropriate management, consultative and, where applicable, negotiation processes.Part 3 – Financial administration
36. Funds
37. Bank accounts
38. Budget and business plan
39. Auditing of Auditor-General’s accounts, financial statements and financial management
40. Audit Committee
41. Annual report and financial statements
42. Financial year
The financial year of the Auditor-General is 1 April to 31 March the next year.43. Financial responsibilities of Deputy Auditor-General
44. Financial responsibilities of other staff members
Each member of the staff of the Auditor-General exercising financial management responsibilities must take all reasonable steps within his or her area of responsibility to ensure—45. Irregular or fruitless and wasteful expenditure
46. Financial misconduct by staff members
47. Applicable legal regime for disciplinary proceedings
A charge of financial misconduct against the Deputy Auditor-General or another staff member, must be investigated, heard and disposed of in terms of that person’s conditions of employment and any applicable provisions of the code of conduct referred to in section 12(3)(b).Chapter 5
General
48. Delegation of powers and duties
49. Limitation of liability
The Auditor-General, the Deputy Auditor-General, any other staff member or any authorised auditor exercising a power or carrying out a duty in terms of this Act, is not liable in respect of any loss or damage resulting from the exercise of that power or the carrying out of that duty in good faith.50. Disclosure of information
No authorised auditor, person assisting an authorised auditor or a member of the staff of the Auditor-General may, without the permission of the Auditor-General, disclose information obtained in the course of an audit or the carrying out of duties in terms of this Act otherwise than in an audit report or in accordance with section 18(4).51. Offences and penalties
52. Regulations
53. Repeal of legislation
The legislation mentioned in the second column of the table in the Schedule is hereby repealed to the extent mentioned in the third column, subject to section 54.54. Transitional provision
55 Short title and commencement
This Act is called the Public Audit Act, 2004, and takes effect on 1 April 2004.History of this document
20 December 2004 this version
14 December 2004
Assented to
01 April 2004
Commenced
Note: See section 55
Subsidiary legislation
Title | Numbered title |
---|---|
Auditing of Local Government in terms of the Municipal Finance Management Act 56 of 2003 | General Notice 1512 of 2006 |
Cited documents 7
Legislation 7
- Constitution of the Republic of South Africa, 1996
- Deposit-taking Institutions Act, 1990
- Local Government: Municipal Finance Management Act, 2003
- Local Government: Municipal Structures Act, 1998
- Local Government: Municipal Systems Act, 2000
- Public Finance Management Act, 1999
- Secret Services Act, 1978
Documents citing this one 70
Gazette 57
- Eastern Cape Provincial Gazette dated 2014-08-04 number 3236
- Free State Provincial Gazette dated 2010-02-04 number 104
- Free State Provincial Gazette dated 2010-06-08 number 37
- Free State Provincial Gazette dated 2022-11-11 number 70
- Gauteng Provincial Gazette dated 2010-08-23 number 161
- Gauteng Provincial Gazette dated 2011-02-25 number 32
- KwaZulu-Natal Provincial Gazette dated 2005-12-28 number 6452
- KwaZulu-Natal Provincial Gazette dated 2015-08-20 number 1471
- KwaZulu-Natal Provincial Gazette dated 2018-05-17 number 1953
- KwaZulu-Natal Provincial Gazette dated 2018-11-29 number 2024
- KwaZulu-Natal Provincial Gazette dated 2019-02-21 number 2048
- Limpopo Provincial Gazette dated 2018-02-23 number 2883
- Limpopo Provincial Gazette dated 2019-03-08 number 2980
- Limpopo Provincial Gazette dated 2021-02-05 number 3136
- Mpumalanga Provincial Gazette dated 2014-07-09 number 2331
- Northern Cape Provincial Gazette dated 2007-12-04 number 1156
- South Africa Government Gazette Regulation Gazette dated 2014-06-09 number 37726
- South Africa Government Gazette dated 2005-03-31 number 27430
- South Africa Government Gazette dated 2005-10-06 number 28105
- South Africa Government Gazette dated 2006-06-23 number 28954
- South Africa Government Gazette dated 2006-10-27 number 29326
- South Africa Government Gazette dated 2007-05-25 number 29919
- South Africa Government Gazette dated 2008-05-15 number 31057
- South Africa Government Gazette dated 2009-11-27 number 32758
- South Africa Government Gazette dated 2010-12-15 number 33872
- South Africa Government Gazette dated 2011-11-28 number 34783
- South Africa Government Gazette dated 2011-12-14 number 34864
- South Africa Government Gazette dated 2012-03-28 number 35191
- South Africa Government Gazette dated 2012-08-23 number 35609
- South Africa Government Gazette dated 2012-10-02 number 35741
- South Africa Government Gazette dated 2012-11-23 number 35900
- South Africa Government Gazette dated 2013-07-23 number 36695
- South Africa Government Gazette dated 2014-04-02 number 37505
- South Africa Government Gazette dated 2014-08-01 number 37872
- South Africa Government Gazette dated 2015-02-11 number 38464
- South Africa Government Gazette dated 2015-03-06 number 38550
- South Africa Government Gazette dated 2016-05-27 number 40021 part 1
- South Africa Government Gazette dated 2016-12-23 number 40515 part 1
- South Africa Government Gazette dated 2017-12-15 number 41321 part 1
- South Africa Government Gazette dated 2018-01-19 number 41386
- South Africa Government Gazette dated 2018-06-21 number 41725
- South Africa Government Gazette dated 2018-11-20 number 42045
- South Africa Government Gazette dated 2019-04-01 number 42368
- South Africa Government Gazette dated 2019-12-24 number 42931
- South Africa Government Gazette dated 2020-04-01 number 43194
- South Africa Government Gazette dated 2020-05-15 number 43326
- South Africa Government Gazette dated 2020-05-29 number 43358
- South Africa Government Gazette dated 2020-10-13 number 43800
- South Africa Government Gazette dated 2020-12-11 number 43981 part 1
- South Africa Government Gazette dated 2020-12-18 number 44003
- South Africa Government Gazette dated 2021-05-04 number 44526
- South Africa Government Gazette dated 2021-12-13 number 45637
- South Africa Government Gazette dated 2022-09-30 number 46991
- South Africa Government Gazette dated 2023-02-08 number 48000
- South Africa Government Gazette dated 2023-09-15 number 49312
- South Africa Government Gazette dated 2023-11-24 number 49757
- Western Cape Provincial Gazette dated 2016-11-28 number 7707
Judgment 5
- Auditor-General of SA v MEC for Economic Opportunities, Western Cape and Another (671 of 2019) [2021] ZASCA 133 (4 October 2021)
- Auditor-General of South Africa v Accounting Officer of Gateway Airports Authority (Ltd) and Another (124/2022) [2022] ZALMPPHC 7 (26 May 2022)
- Economic Freedom Fighters v Speaker of National Assembly and Others; Democratic Alliance v Speaker of National Assembly and Others [2016] ZACC 11 (31 March 2016)
- S v Puress (A 29/22) [2022] ZAGPJHC 321 (26 April 2022)
- Sakeliga NPC v Auditor General South Africa (36297/2022) [2023] ZAGPPHC 754 (30 June 2023)
Legislation 8
- Auditing of Local Government in terms of the Municipal Finance Management Act 56 of 2003
- Companies Act, 2008
- Customs Control Act, 2014
- Free State Gambling and Liquor Act, 2010
- Mpumalanga Provincial Languages Act, 2014
- Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Retirement), 2019
- Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Superannuation), 2019
- Regulations Relating to the Kwazulu-Natal Joint Municipal Provident Fund, 2019