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The Office of the Auditor-General is an institution supporting constitutional democracy, established in terms of sections 188 to 189 of Chapter 9 of the Constitution. The term of office of the current Auditor-General will end on 30 November 2020.

Mandate/Functions of the Auditor-General
The constitutional mandate of the Auditor-General is, in terms of section 188, of the Constitution, to audit and report on the accounts, financial statements and financial management of:

• All national and provincial state departments and administrations;
• All municipalities;
• Any other institution or accounting entity required by national or provincial legislation to be audited by the Auditor-General.

In addition, the Auditor-General may audit and report on the accounts, financial statements and financial management of:

• Any institution funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality;
• Any institution that is authorised in terms of any law to receive money for a public purpose.

The Auditor-General must further fulfill the functions as set out in the Public Audit Amendment Act No 5 of 2018.

Conditions of employment
In accordance with the provisions of the Public Audit Act and the Constitution, the National Assembly must recommend a person for appointment by the President, for a non-renewable term of between five and ten years. The person recommended for appointment as Auditor-General, must be a Chartered Accountant or possess equivalent qualifications with the following attributes:

• Specialised knowledge of or experience in Auditing, State Finances and Public Administration;
• Be impartial and able to exercise his/her powers and perform his/her functions without fear, favour or prejudice;
• Maintain high ethical standards; and
• Account for decisions and actions.

The applicant must:

• Be a South African citizen;
• Be fit and proper to hold the office of the Auditor-General; and
• Comply with any other requirements prescribed by national legislation, in particular the Public Audit Act.

Salary, allowances and other benefits will be determined by the President in accordance with the Public Audit Act.

DOWNLOAD DOCUMENTS

• Public Audit Act (PAA) Regulations
• Public Audit Act (PAA), No. 25 of 2004