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

"Act"

means the Public Audit Act, 2004;

"document"

includes any recorded information, regardless of the form or medium thereof;

"in writing"

includes any electronic means recognised by the Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002);

"investigation"

means a formal, independent and objective process or procedure which entails the examination, assessment, inquiry, analysis and evaluation of facts and circumstances conducted by the Auditor-General for purposes of determining, confirming or refuting the existence of an irregularity;

"person"

means a person as defined in section 2 of the Interpretation Act, 1957 (Act No. 33 of 1957);

"political office bearer"

means an office bearer as defined by section 1 of the Remuneration of Office Bearers Act, 1998 (Act No. 20 of 1998);

"non-financial irregularity"

means an irregularity which does not have a direct financial impact; and

"special audit"

means an audit of any aspect of the performance, financial management or compliance with legislation by an auditee or a group of auditees other than an annual audit performed for the purpose of reporting in terms of sections 20 or 28(1) of the Act or an audit of procurement and the utilisation of resources in terms of section 5(1)(aA) of the Act.