Public Audit Act, 2004 (Act No. 25 of 2004)RegulationsInvestigations and Special Audit Regulations5. Acceptance or declination of request for an investigation or special audit |
| (1) | The Auditor-General must forthwith after receiving information which may be relevant to an investigation or special audit— |
| (a) | in writing acknowledge receipt thereof; |
| (b) | if a person informs the Auditor-General of his or her intention to provide information, render such reasonable assistance as may be required, free of charge, to enable that person to provide the Auditor-General with reliable information; |
| (c) | record details of the information received in a register established and maintained for the purposes of investigations or special audit under section 5(1)(d) of the Act. |
| (2) | The Auditor-General may require the person providing the information to provide— |
| (a) | such information in writing; |
| (b) | details of the person providing such information; |
| (c) | authentication of his, her or its identity; |
| (d) | documents or other proof substantiating the information provided; |
| (e) | details of the circumstances in respect of which the information is provided; |
| (f) | if the person providing the information requests that the information must be treated confidentially, reasons for that request. |
| (3) | If a decision is made to engage in an investigation or special audit, the complainant or requester must be notified in writing of the decision. |
| (4) | In the event that the Auditor-General declines to conduct an investigation or special audit, the Auditor-General— |
| (a) | may refer the information to another organ of state or other body which is better positioned to conduct an investigation or special audit in respect thereof; |
| (b) | must in writing inform the complainant or person making the request of that decision, together with— |
| (i) | reasons for the decision; |
| (ii) | information on other available options in respect of making a complaint or request; |
| (iii) | if the complaint or request has been referred to another organ of state or other body in accordance with paragraph (a), the details of that organ of state or other body; and |
| (iv) | any other information the Auditor-General deems necessary. |
| (5) | In the event that information was provided by a person on a confidential basis, the Audito-General must protect the identity of the person or that information, or relevant parts of it, if— |
| (a) | required by law; |
| (b) | it is in the Auditor-General’s opinion in the public interest or in the interests of the investigation or special audit to do so. |
| (6) | The Auditor-General must report the outcomes of investigations or special audit as provided for in the Act. |