| (1) | Subject to subsections (4) and (5), where the accounting officer or accounting authority has failed to implement the remedial action referred to in section 5A(3), the Auditor-General must issue a certificate of debt, as prescribed, to the accounting officer or accounting authority requiring the accounting officer or accounting authority to repay the amount specified in the certificate of debt to the State. |
| (2) | The Auditor-General must submit a copy of the certificate of debt, referred to in subsection (1), to the responsible executive authority to collect the amount specified in the certificate of debt from the accounting officer or accounting authority in terms of the debt recovery process applicable to the executive authority. |
| (3) | The executive authority must keep the Auditor-General informed of progress made in collecting the amount due by the accounting officer or accounting authority. |
| (4) | The Auditor-General, in determining whether to issue a certificate of debt in terms of subsection (1), must consider the written representations, as prescribed, received from the accounting officer or accounting authority,and may have due regard to— |
| (a) | the progress or outcome of an investigation conducted by the Auditor-General in terms of section 29; |
| (b) | the progress or outcome of any investigation contemplated in section 5(1A); or |
| (c) | any other relevant factor. |
| (5) | If the Auditor-General still intends to issue the certificate of debt after the consideration of the written representations, the Auditor-General must— |
| (a) | afford the accounting officer or accounting authority an opportunity to make an oral representation, as prescribed, to an advisory structure, established for this purpose in terms of section 5(2)(b); and |
| (b) | consider the written recommendations of the advisory structure referred to in paragraph (a) before issuing the certificate. |
| (6) | The Auditor-General must submit a copy of the certificate of debt issued in terms of subsection (1) to the relevant legislature for tabling in the relevant legislature. |
[Section 5B inserted by section 4 of Notice No. 1260, GG 42045, dated 20 November 2018]
