Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General21. Submission of audit reports |
| (1) | The Auditor-General must submit an audit report in accordance with any legislation applicable to the auditee which is the subject of the audit. |
| (2) | If there is no such legislation as contemplated in subsection (1) the Auditor-General must submit the audit report to the relevant legislature within a reasonable time. |
| (3) | Audit reports must be tabled in the relevant legislature in accordance with any applicable legislation or otherwise within a reasonable time. If an audit report is not tabled in a legislature within one month after its first sitting after the report has been submitted by the Auditor-General, the Auditor-General must promptly publish the report. |
| (4) | Despite any other legislation, the Auditor-General may in the public interest submit an audit report to— |
| (a) | any legislature whether or not that legislature is a relevant legislature; or |
| (b) | any organ of state. |