Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General16. Searches of property, premises, vehicles and persons |
| (1) | When performing an audit, the Auditor-General or an authorised auditor designated by the Auditor-General may, under the authority of a warrant issued by a judge or magistrate— |
| (a) | enter any property, premises or vehicle on reasonable suspicion that a document, book or written or electronic record or information, or an asset, referred to in section 15(1)(a) or (b) which the Auditor-General or such authorised auditor needs to inspect for the audit is hidden or kept on such property, premises or in that vehicle; |
| (b) | search the property, premises or vehicle, or any person on the premises or in the vehicle, for such document, book or written or electronic record or information or asset; and |
| (c) | seize such document, book or written or electronic record or information or asset for the purpose of completing the audit. |
| (2) | The person conducting the search must provide proof of identify to the person in charge of the property, premises or vehicle. A copy of the warrant must be handed to the person in charge of the property, premises or vehicle or affixed to the property, premises or vehicle at a prominent place. |
| (3) | The Auditor-General or such an authorised auditor may request assistance from the South African Police Service or any other law enforcement agency or investigating authority to enforce the provisions of this section. |
| (4) | The entering and search of property, premises or a vehicle, and the search of a person, in terms of this section must be conducted with strict regard to decency, order and any affected person’s constitutional rights. |