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.
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).
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.
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.
The AGSA audits and reports on accounts, financial statements and financial management of:
The Constitution guarantees the independence of the AGSA from government and stipulates that the AGSA is subject only to the constitution and the law.
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.
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.
The AGSA is a self-funding organisation that bills its auditees (government institutions) based on time worked at public tariffs.
The AGSA may audit any institution that is authorised in terms of any law to receive money for public purposes.
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.
The financial statements of the AGSA are audited annually by external auditors.
Mandatory audits and discretionary audits.
Mandatory audits Regularity audit
Discretionary audits Investigations
Special audits
The AGSA is represented by offices in all nine provinces of South Africa. The head office is in Pretoria.