| (1) | The Auditor-General may, at a fee, and without compromising the role of the Auditor-General as an independent auditor— |
| (i) | no services may be provided in respect of any matter that may subsequently have to be audited by the Auditor-General; |
| (ii) | such service will not directly result in the formulation of policy; and |
| (iii) | there must be full and proper disclosure of such services in terms of section 10(1)(b). |
| (aA) | perform an appropriate audit of any institution referred to in section 4(1) or (3) to determine whether appropriate and adequate measures have been implemented to ensure that resources are procured economically and utilised efficiently and effectively; |
| (aB) | provide audit and audit related services commonly performed by an independent audit institution to an international association, body, institution or organisation on condition that— |
| (i) | such service does not |
| (aa) | compromise the efficiency; |
| (bb) | put an undue strain on the resources; or |
| (cc) | detract from the constitutional functions, of the Auditor-General; and |
| (ii) | there must be full and proper disclosure of such services in terms of section 10(1)(b); |
| (b) | provide advice and support to a legislature or any of its committees outside the scope of the Auditor-General’s normal audit and reporting functions; |
| (c) | provide comments in a report on any responses by an auditee to reported audit findings, or responses by an auditee to a report of any legislature arising from its review of an audit report; or |
| (d) | carry out an appropriate investigation or special audit of any institution referred to in section 4(1) or (3), if the Auditor-General considers it to be in the public interest or upon the receipt of a complaint or request. |
[Section 5(1) substituted by section 3(a) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (1A) | The Auditor-General may, as prescribed, refer any suspected material irregularity identified during an audit performed under this Act to a relevant public body for investigation, and the relevant public body must keep the Auditor-General informed of the progress and the final outcome of the investigation. |
[Section 5(1A) inserted by section 3(b) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (1B) | The Auditor-General has the power to– |
| (a) | take any appropriate remedial action; and |
as set out in Part 1A of this Chapter
[Section 5(1B) inserted by section 3(b) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (2) | In addition to subsections (1), (1A) and (1B), the Auditor-General— |
| (a) | may co-operate with persons, institutions and associations, nationally and internationally; |
| (b) | may appoint advisory and other structures outside the administration of the Auditor-General to provide specialised advice to the Auditor-General; |
| (bA) | must establish a remuneration committee, consisting of not less than three and not more than five members of which the majority may not be in the employ of the Auditor-General, and who must be suitably qualified and experienced in human resource practices, including remuneration practices, to make recommendations to— |
| (i) | the Independent Commission on the salary, allowances and benefits of the Auditor-General; and |
| (ii) | the Auditor-General on the conditions of employment, the remuneration, allowances and benefits of the employees of the Auditor-General contemplated in section 34; |
| (bB) | must appoint a chairperson of the remuneration committee from the members contemplated in paragraph (bA), who must not be in the employ of the Auditor-General; and |
| (c) | may do any other thing necessary to fulfil the role of Auditor-General effectively. |
[Section 5(2) substituted by section 3(c) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (3) | The Auditor-General may, in the public interest, report on any matter within the functions of the Auditor-General and submit such a report to the relevant legislature and to any other organ of state with a direct interest in the matter. |
