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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Public Audit Amendment Act, No. 5 of 2018

Long title


To amend the Public Audit Act, 2004, so as to delete certain definitions and to insert new definitions; to provide for certainty regarding the discretion of the Auditor-General with regard to certain audits; to authorise the Auditor-General to undertake performance audits and to provide audit or audit related services to an international association, body, institution or organisation; to provide for the Auditor-General to refer suspected material irregularities arising from an audit performed under this Act, to a relevant public body for investigation; to empower the Auditor-General to take appropriate remedial action; to provide for the Auditor-General to issue a certificate of debt where an accounting officer or accounting authority failed to recover losses from a responsible person and to instruct the relevant executive authority to collect the debt; to provide for the establishment, powers and functions of a remuneration committee; to provide for consultation between the Independent Commission for the Remuneration of Public Office-bearers and the remuneration committee; to provide for additional reporting requirements; to provide for the defraying of certain excess audit fees as a direct charge against the National Revenue Fund; to revise the provisions relating to the appointment of an audit committee for the Auditor-General; to provide that the Auditor-General makes regulations on specific issues; to substitute certain expressions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 25 of 2004...
2. Amendment of section 4 of Act 25 of 2004
3. Amendment of section 5 of Act 25 of 2004
4. Insertion of Part 1A in Chapter 2 of Act 25 of 2004
5. Amendment of section 7 of Act 25 of 2004...
6. Amendment of section 10 of Act 25 of 2004
7. Amendment of section 12 of Act 25 of 2004
8. Amendment of section 13 of Act 25 of 2004
9. Amendment of section 20 of Act 25 of 2004
10. Amendment of section 23 of Act 25 of 2004
11. Amendment of section 27 of Act 25 of 2004
12. Amendment of section 34 of Act 25 of 2004
13. Amendment of section 40 of Act 25 of 2004
14. Amendment of section 41 of Act 25 of 2004
15. Amendment of section 52 of Act 25 of 2004
16. Amendment of certain expressions in Act 25 of 2004
17. Amendment of arrangement of sections
18. Short title and commencement
.
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Copyright Rita V. Felgate 2018