Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)Chapter 9 : State Institutions Supporting Constitutional DemocracyAuditor-General188. Functions of Auditor-General |
| (1) | The Auditor-General must audit and report on the accounts, financial statements and financial management of— |
| (a) | all national and provincial state departments and administrations; |
| (b) | all municipalities; and |
| (c) | any other institution or accounting entity required by national or provincial legislation to be audited by the Auditor-General. |
| (2) | In addition to the duties prescribed in subsection (1), and subject to any legislation, the Auditor-General may audit and report on the accounts, financial statements and financial management of— |
| (a) | any institution funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or |
| (b) | any institution that is authorised in terms of any law to receive money for a public purpose. |
| (3) | The Auditor-General must submit audit reports to any legislature that has a direct interest in the audit, and to any other authority prescribed by national legislation. All reports must be made public. |
| (4) | The Auditor-General has the additional powers and functions prescribed by national legislation. |