Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General22. Audit reports on confidential, secret or classified accounts |
| (1) | When the Auditor-General reports on an account established by the Security Services Special Account Act, 1969 (Act No. 81 of 1969), the Defence Special Account Act, 1974 (Act No. 6 of 1974), or the Secret Services Act, 1978 (Act No. 56 of 1978), or any other confidential special account established by any other Act of Parliament, the Auditor-General— |
| (a) | must have due regard for the special nature of the account; and |
| (b) | on the written advice from the relevant Minister, on the basis of national interest, may exclude confidential, secret or classified details of findings from the audit report, provided that the audit report states that these details were excluded. |
| (2) | Subsection (1) must not prevent the disclosure of any audit finding by the Auditor-General or an authorised auditor on any unauthorised expenditure, irregular expenditure or fruitless and wasteful expenditure within the meaning of the Public Finance Management Act, or on any other irregular conduct or activity, or criminal conduct, relating to the financial affairs of such an account. |