Public Audit Act, 2004 (Act No. 25 of 2004)RegulationsInvestigations and Special Audit Regulations3. Nature and category of information to be investigated |
| (1) | For the purposes of section 5(1)(d) of the Act, in determining the nature or category of matters to be investigated, the Auditor-General must in exercising his or her discretion to carry out an appropriate investigation at any institution referred to in sections 4(1) and 4(3) of the Act take into account all relevant information and circumstances relating to that information, which may include a determination of whether the information— |
| (a) | is indicative of a possible financial loss or negative impact on the institution; |
| (b) | is indicative of the possible involvement of the institution’s management, accounting officer, accounting authority or political office bearers in any activities or decisions constituting non-compliance or contravention of applicable law, codes of conduct or principles of good governance; |
| (c) | is indicative of a possible misappropriation of assets; |
| (d) | is indicative of a possible non-financial irregularity; |
| (e) | relates to the institution’s role, nature, size and mandate or the industry in which the institution operates; |
| (f) | relates to the impact on the institution or the economy at large; |
| (g) | relates to strategic assets held by the entity or key projects the institution is undertaking or planning to undertake; |
| (h) | relates to functions in respect of which an organ of state other than the Auditor- General is better positioned to perform an investigation or assessment; |
| (i) | has been or is being assessed or investigated by another organ of state; |
| (j) | requires the exercise of powers or performance of activities which extend beyond the scope of an audit or the mandate of the Auditor-General, and another organ of state is in a better position to perform the investigation; |
| (k) | is in the public interest and necessitates further investigation; |
| (l) | relates the institution’s previous audit outcomes; |
| (m) | relates to a matter which can be adequately addressed as part of an annual audit of the institution; |
| (n) | relates to a period which cannot be covered during a current audit; |
| (o) | is substantiated by records and information constituting proof of the veracity of the information; |
| (p) | was provided by a person whose identity can be sufficiently authenticated or in respect of whom sufficient contact details were provided; |
| (q) | is of a vexatious or frivolous nature; |
| (r) | would require an investigation or assessment which is likely to unduly constrain the Auditor-General in carrying out its functions contemplated in the Constitution of the Republic of South Africa, 1996. |
| (2) | This regulation must not be interpreted so as to prevent the referral of any information to another organ of state or other relevant body for investigation or assessment. |