Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 3: Investigations and special audits by Auditor-General29. Carrying out of investigations and special audits |
| (1) | The Auditor-General may designate an authorised auditor to carry out an investigation or special audit referred to in section 5(1)(d). |
| (2) | The provisions of Part 1 of this Chapter, read with any changes as may be required by the context, apply to any investigation or special audit referred to in subsection (1). |
| (3) | If the Auditor-General issues a special report on an investigation or special audit in terms of this section, the Auditor-General must simultaneously submit the special report— |
| (a) | to the auditee which is the subject of the investigation or special audit; |
| (b) | if the auditee has an executive authority within the meaning of the Public Finance Management Act, to that executive authority; |
| (c) | to the National Treasury or the relevant provincial treasury, as may be appropriate; and |
| (d) | to the relevant legislature, for tabling in the relevant legislature. |
| (4) | The Auditor-General may charge a fee, calculated in terms of section 23, for carrying out an investigation or special audit in terms of this section. |