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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Public Audit Act, No. 25 of 2004

Long title


To give effect to the provisions of the Constitution establishing and assigning functions to an Auditor-General; to provide for the auditing of institutions in the public sector; to provide for accountability arrangements of the Auditor-General; to repeal certain obsolete legislation; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PREAMBLE

ARRANGEMENT OF SECTIONS

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. Definitions
2. Objects of this Act

CHAPTER 2. AUDITOR-GENERAL

Part 1. Status and functions
3. Constitutional and legal status
4. Constitutional functions
5. Other functions
Part 1A, Remedial Action [...Title inserted by Act 2018_005_004_20181120] 
5A. Taking remedial action [...Title inserted by Act 2018_005_004_20181120]
5B. Failure to comply with specific remedial action [...Title inserted by Act 2018_005_004_20181120]

Part 2. Appointment and conditions of service
6. Appointment
7. Salary, allowances and benefits of Auditor-General [...Title amended by Act 2014_022_015(a)_20140602 - was entitled "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
12. Authorised auditors
13. Standards for audits
14. Submission of financial statements
15. General auditing power
16. Searches of property, premises, vehicles and persons
17. Accompanying assistants
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
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

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
43. Financial responsibilities of the Deputy Auditor-General
44. Financial responsibilities of other staff members
45. Irregular or fruitless and wasteful expenditure
46. Financial misconduct by staff members
47. Applicable legal regime for disciplinary proceedings

CHAPTER 5. GENERAL
48. Delegation of powers and duties
49. Limitation of liability
50. Disclosure of information
51. Offences and penalties
52 Regulations
53. Repeal of legislation
54. Transitional provisions
55. Short title and commencement
Sch.  SCHEDULE. REPEAL OF LEGISLATION (SECTION 53)

Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
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As unamended Act 2004_025_000_20041220 EXT.LINK REQ.INFO LINK
As amended by Act 2014_022_000_20140602 N/A REQ.INFO LINK
As if amended by Bill 2017_000_000_20180119_41386_0631_0009 [LINK TO BILL]  N/A REQ.INFO LINK
As amended by Act 2018_005_000_20181120 N/A REQ.INFO LINK
...

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