Financial Management of Parliament Act, 2009 (Act No. 10 of 2009)

Chapter 8 : Reporting and Auditing

Part 2 : Annual report, financial statements and auditing

58. Auditing of annual financial statements
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(1)The Auditor-General must—
(a)audit the financial statements submitted in terms of section 57; and
(b)submit an audit report on those statements to the Accounting Officer within two months of receiving the statements.

[Section 58(1)(b) amended by section 16(a) of Act No. 34 of 2014]

 

(2)If the Auditor-General is unable to complete an audit within two months of receiving the financial statements or the annual performance report, the Auditor-General must promptly submit a report outlining the reasons for the delay to the Executive Authority and the Accounting Officer.

[Section 58(2) amended by section 16(b) of Act No. 34 of 2014]

 

(2A)The Executive Authority must promptly table the report referred to in subsection (2) in Parliament.

[Section 58(2A) inserted by section 16(c) of Act No. 34 of 2014]

 

(3)Once the Auditor-General has submitted an audit report to the Accounting Officer, no person may alter the report or the annual financial statements to which the report relates.

[Section 58(3) amended by section 16(d) of Act No. 34 of 2014]