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

Chapter 5: General

52. Regulations

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(1)The Auditor-General may make regulations pertaining to any matter to facilitate the application of this Act.

 

(1A)The Auditor-General must, within 90 days of the date of commencement of the Public Audit Amendment Act, 2018, make regulations on—
(a) the criteria to be considered in determining how to exercise his or her discretion contemplated in section 4(3);
(b) the nature and category of matters in respect of which an investigation or special audit contemplated in section 5(1)(d) may be carried out;
(c) the criteria for the referral of matters contemplated in section 5(1A);
(d) the process, time-frames and form for the written and oral representations contemplated in section 5B(4) and (5); and
(e) the form and content of the certificate of debt issued in terms of section 5B(1).

[Section 52(1A) inserted by section 15(a) of Notice No. 1260, GG 42045, dated 20 November 2018]

 

(2)The Auditor-General must, after consultation with the oversight mechanism, submit any regulations made in terms of subsections (1) and (1A) to the Speaker for tabling in the National Assembly.

[Section 52(2) substituted by section 15(b) of Notice No. 1260, GG 42045, dated 20 November 2018]