Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 4: Administration of Auditor-GeneralPart 3: General51. Offences and penalties |
| (1) | A person is guilty of an offence if that person— |
| (a) | hinders or interferes with the Auditor-General or any person exercising a power or carrying out a duty in terms of this Act; |
| (b) | refuses or fails to comply with a request of the Auditor-General or an authorised auditor in terms of section 15; |
| (c) | furnishes false or misleading information when complying with a request of the Auditor-General or an authorised auditor; or |
| (d) | contravenes section 50. |
| (2) | The Deputy Auditor-General, as accounting officer, is guilty of an offence if he or she— |
| (a) | deliberately or in a grossly negligent way— |
| (i) | contravenes or fails to comply with a provision of section 41(1) or (3) or 43; |
| (ii) | fails to take steps to prevent irregular or fruitless and wasteful expenditure; or |
| (iii) | fails to take steps to prevent corruptive practices in the management of the assets of the Auditor-General or the receipt of money; |
| (b) | deliberately misleads or withholds information from the Auditor-General’s external auditor on any matter relating to the administration of the Auditor-General; or |
| (c) | deliberately provides false or misleading information in— |
| (i) | Auditor-General’s financial statements submitted to the Auditor-General’s external auditor in terms of section 41(3); or |
| (ii) | the Auditor-General’s annual report. |
| (3) | A member of the staff of the Auditor-General to whom a power or duty was delegated in terms of section 48, is guilty of an offence if that official deliberately or in a grossly negligent way contravenes or fails to comply with a condition of the delegation. |
| (4) | Any person convicted of an offence in terms of this Act, is liable to a fine or to imprisonment for a period not exceeding 12 months or to both a fine and such imprisonment. |