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Audit Act 25 of 2004

Audit Act 25 of 2004

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Published by: Mochaka on Oct 20, 2008
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06/16/2009

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Government Gazette
REPUBLIC OF SOUTH AFRICA
Vol. 47
4
Cape Town
20
 
December 
2004
No. 2
7121
 
THE PRESIDENCY
No. 1
471 20 December 
2005It is hereby notified that the President has assented to the following Act, which ishereby published for general information:–
No. 2
5
of 2004:
Public Audit
Act,
2004.
 
AIDS HELPLINE: 0800-123-22 Prevention is the cure
 
2
No.27121 GOVERNMENT GAZETTE, 20 DECEMBER
2004
 Act
No.
25,2004
PUBLIC
AUDIT ACT,
2004
(English
 text signed by the President.)(Assented to on
14
 December
 2004.)
ACT
To give effect to the provisions
o
the Constitution establishing and assigningfunctions to an Auditor
-
General; to provide for the auditing of institutions in the
PU
vide for accountability arrangements of the Auditor
-
General;
to
obsolete legislation; and to provide
for
matters connectedtherewith.PREAMBLEWHEREAS
the Constitution establishes the Auditor
-
General
as
a State InstitutionSupporting Constitutional Democracy; and
WHEREAS
the Constitution further
-
establishes the Auditor
-
General as the external auditor of all national and provincialstate departments and municipalities, and any other institutions or accounting entitiesrequired by national or provincial legislation to
be
audited by the Auditor
-
General;recognises the independence of the Auditor
-
General, subject only to the Constitutionand the law;requires the Auditor
-
General to be impartial and to perform his or her powers andfunctions without fear, favour or prejudice;prohibits any person or organ of state from interfering with the functioning of theAuditor
-
General;requires the Auditor
-
General to submit audit reports to any legislature that has a directinterest in the audit, and to any other authority prescribed by national legislation, andthat all reports
be
made public; andprovides for the granting of additional powers and functions to the Auditor
-
General asprescribed by national legislation,E IT THEREFORE ENACTED
by
the Parliament of the Republic of South Africa,
B
as
foii0Ws:-
ARRANGEMENT
OF
SECTIONSChapter
I
INTERPRETATION AND OBJECTS
OF
ACT
1
Definitions
2
Objects of this Act
Chapter
2
AUDITOR
-
GENERAL
Part
1:
Status
andfunctions
3
Constitutional
and
legal status
4
Constitutional functions
5
Other functions
10
 
4
No.27121 GOVERNMENT
GAZE7TE.
20 DECEMBER
2004
Act
No.
25,2004
PUBLIC AUDIT ACT,
2004
 Part
 2:
 Appointment and conditions
 of 
 service
6789
10
11121314151617181920212223242526272829303132333435
AppointmentConditions of employmentVacation of officeActing Auditor
-
General
 Part
 3:
 Accountability
Accountability reports to National Assembly
Chapter
3
AUDITS
 Part
1:
 Audits by Auditor
-
General 
Application of this
Part
Authorised auditorsStandards for auditsSubmission of financial statementsGeneral auditing powerSearches of property, premises, vehicles and personsAccompanying assistantsProtection of informationAuditees to render assistanceAudit reportsSubmission of audit reportsAudit reports
on
confidential, secret or classified accountsAudit fees
 Part
 2:
 Audits
 of 
institutions by auditors in
private
 practice
Application of this
Part
Appointment of auditorsDischarge of auditorsDuties and powers
o
auditorsAudit reports and other reports
 Part
 3:
 Investigations and 
special
 audits by Auditor
-
General 
Carrying out of investigations and special audits
Chapter
4
ADMINISTRATION
OF
AUDITOR
-
GENERALAdministration
 Part
1:
 Deputy Auditor
-
General 
Appointment of Deputy Auditor
-
GeneralResponsibilities of Deputy Auditor
-
GeneralActing Deputy Auditor
-
General
 Part
 2:
Other
staf
AppointmentsHuman resource management
5
10
1520253035
40

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