Public Audit Act, 2004 (Act No. 25 of 2004)RegulationsInvestigations and Special Audit Regulations4. Nature and category of matters for special audit |
| (1) | For the purposes of section 5(1)(d) of the Act, the Auditor-General must in exercising his or her discretion to carry out a special audit at any institution referred to in sections 4(1) and 4(3) of the Act take into account whether— |
| (a) | the audit relates to the delivery or financial management of a significant government programme, compliance with legislation or government policies to enhance transparency, accountability and good governance, the financial management of an auditee or group of auditees or any matter considered by the Auditor-General to be in the public interest; |
| (b) | the audit relates to a matter which cannot be adequately addressed through an annual audit performed for the purpose of reporting in terms of section 20 of the Act or an audit of the procurement and utilisation of resources in terms of section 5(1)(aA) of the Act; |
| (c) | any organ of state other than the Auditor-General is better positioned to deal with the matter; or |
| (d) | the audit is likely to unduly constrain the Auditor-General in carrying out its functions contemplated in the Constitution of the Republic of South Africa, 1996, or to impair the independence of the Auditor-General. |