Public Audit Act, 2004 (Act No. 25 of 2004)

Chapter 5: General

48. Delegation of powers and duties

Purchase cart Previous page Return to chapter overview Next page

 

(1)The Auditor-General may delegate any power and duty assigned to the Auditor-General in terms of this Act or any other legislation to—
(a)the Deputy Auditor-General;
(b)any other member of the staff of the Auditor-General; or
(c)an authorised auditor.

 

(2)The Deputy Auditor-General may delegate to another staff member—
(a)any power and duty assigned to the Deputy Auditor-General in terms of this Act; or
(b)any power or duty reasonably necessary to assist the Deputy Auditor-General in complying with a duty assigned in terms of this Act as accounting officer to take reasonable steps to ensure the achievement of a specific result.

 

(3)A delegation in terms of subsection (1) or (2)—
(a)must be in writing;
(b)is subject to any limitations, conditions and directions the Auditor-General or Deputy Auditor-General may impose;
(c)may include the power to sub-delegate;
(d)does not divest the Auditor-General or Deputy Auditor-General of the responsibility concerning the exercise of the delegated power or the delegated duty;
(e)does not prevent the exercise of the delegated power or delegated duty by the Auditor-General or Deputy Auditor-General; and
(f)may be withdrawn at any time.

 

(4)The Auditor-General or Deputy Auditor-General may confirm, vary or revoke any decision taken in consequence of a delegation or subdelegation in terms of this section, subject to any rights that may have accrued to a person as a result of the decision.