Section 309: Auditor-General and his or her functions

(1) There must be an Auditor-General, whose office is a public office but does not form part of the Public Service.

[Subsection amended by s. 25 of Act No. 2 of 2021]

(2) The functions of the Auditor-General are—

    (a) to audit the accounts, financial systems and financial management of all departments,

institutions and agencies of government, all provincial and metropolitan councils and

all local authorities;

    (b) at the request of the Government, to carry out special audits of the accounts of any

statutory body or government-controlled entity;

    (c) to order the taking of measures to rectify any defects in the management and

safeguarding of public funds and public property; and

    (d) to exercise any other functions that may be conferred or imposed on him or her by or

under an Act of Parliament.

(3) Public officers must comply with orders given to them by the Auditor-General in terms of subsection (2)(c).