| (1) | The Auditor-General must audit and report on the accounts, financial statements and financial management of— |
| (a) | all national and provincial state departments and administrations; |
| (c) | the administration of Parliament and of each provincial legislature; |
| (e) | all municipal entities; and |
| (f) | any other institution or accounting entity required by other national or by provincial legislation to be audited by the Auditor-General. |
| (2) | The Auditor-General must audit and report on the consolidated financial statements of— |
| (b) | all provincial governments as required by section 19 of the Public Finance Management Act; and |
| (3) | The Auditor-General may audit and report on the accounts, financial statements and financial management of— |
| (a) | any public entity listed in the Public Finance Management Act; and |
| (b) | any other institution not mentioned in subsection (1) and which is— |
| (i) | funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or |
| (ii) | authorised in terms of any legislation to receive money for a public purpose. |
| (3A) | The discretion of the Auditor-General as contemplated in subsection (3) applies to any public entity contemplated in subsection (3)(a) and any other institution contemplated in subsection (3)(b) that meets prescribed criteria. |
[Section 4(3A) inserted by section 2(a) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (4) | In the event of any conflict between this section and any other legislation, this section prevails. |
[Section 4(4) substituted by section 2(b) of Notice No. 1260, GG 42045, dated 20 November 2018]
