General AGSA FAQ's

Who or what is the Auditor-General of South Africa?

The Auditor-General of South Africa (AGSA) is an independent chapter 9 institution established as per the Constitution of the Republic of South Africa, Act 108 of 1996 in support of democracy.

What act governs the function of the AGSA?

The functions of the AGSA are described in section 188 of the Constitution and further regulated in the Public Audit Act, 2004 (Act No. 25 of 2004) (PAA).

What is the role of the Auditor-General?

The Auditor-General (AG) is a person that is appointed by Parliament for a fixed term of between five and ten years to run the AGSA. The AG is the head of the organisation and accountable for the administration.

What is the role of the Deputy Auditor-General?

The Deputy-Auditor-General (DAG) is the head of administration of the institution, performing duties in terms of sections 32 and 43 of the PAA. He/she is responsible for the overall performance of the organisation and is directly accountable to the Auditor-General. The DAG is the Accounting Officer for the organisation.

What are the functions of the AGSA?

The AGSA audits and reports on accounts, financial statements and financial management of:

  • all national and provincial state departments and administrations;
  • the administration of Parliament and of each provincial legislation;
  • all municipalities and municipal entities;
  • all constitutional institutions; and
  • any other institution or accounting entity required by national or provincial legislation to be audited by the AGSA.

Is the AGSA governed by government?

The Constitution guarantees the independence of the AGSA from government and stipulates that the AGSA is subject only to the constitution and the law.

Who holds the AGSA accountable?

The AGSA is accountable to the National Assembly in terms of section 181(5) of the Constitution and section 3(d) of the PAA and has to report on its activities and performance of its functions in terms of section 10 of the PAA at least once a year.

What is the role of SCoAG?

The Standing Committee on the Auditor-General (SCoAG), established in terms of section 10(3) of the PAA, oversees the performance of the AGSA on behalf of the National Assembly.

What business model does the AGSA comply to?

The AGSA is a self-funding organisation that bills its auditees (government institutions) based on time worked at public tariffs.

Is the AGSA responsible for the audit of the accounts of commercial state-owned companies?

The AGSA may audit any institution that is authorised in terms of any law to receive money for public purposes.

Will the AGSA investigate a particular matter raised by a member of the public?

The AGSA may conduct investigations or special audits of institutions referred to in section 4(1) or 3, if the AG considers it to be in the public interest or upon the receipt of a complaint or request.

Who audits the accounts of the AGSA?

The financial statements of the AGSA are audited annually by external auditors.

What types of audits does the AGSA conduct?

Mandatory audits and discretionary audits.

Mandatory audits Regularity audit

  • Report on the financial statements
  • Report on other and legal and regularity requirements
    • Findings on the report of predetermined objectives
    • Findings on compliance with laws and regulations
  • Status of internal control pertaining to the above

Discretionary audits Investigations

  • Report on factual findings with regard to financial misconduct, maladministration and impropriety; based on allegations or matters of public interest.

Special audits

  • Report on factual findings, e.g. donor funding certificates for legislative compliance
  • Performance audits (including environmental audits)
  • Economic, efficient & effective utilisation of scarce resources
  • Effect of policy implementation , excluding policy evaluation
Where does AGSA function?

The AGSA is represented by offices in all nine provinces of South Africa.  The head office is in Pretoria.