South Africa's Auditor-General
We take a look at the Office of the Auditor-General, how it works and what it does.
What is the Auditor-General?
The office of the Auditor-General was set up in terms of Chapter 9 of South Africa's
Constitution. As one of the so-called Chapter Nine institutions, it was set up to
safeguard the country's constitutional democracy.
The independence of the Auditor-General is guaranteed by the Constitution, which
states the Auditor-General must be impartial and must exercise its powers and
perform its functions without fear, favour or prejudice.
What does the Auditor-General do?
Its functions are set out in the Constitution, and are further regulated in the Public
Audit Act.
The Auditor-General produces audit reports on all government departments, public
entities, municipalities and public institutions every year - with the aim of helping to
ensure accountability and good governance in the public sector.
The
audit outcomes are analysed in general reports that cover both the Public Finance
Management Act and Municipal Finance Management Act (MFMA) cycles.
The Auditor-General also conducts discretionary audits, performance audits and other
special audits. It can also investigate a matter raised by a member of the public if the
AG considers it to be in the public interest.
Who is South Africa's Auditor-General?
The Auditor-General is appointed by Parliament for a fixed term of between five and
10 years.
Thembekile Kimi Makwetu, a qualified chartered accountant, is South Africa's Auditor-
General. He was appointed as Deputy Auditor-General in 2007, and took over from
Terence Nombembe as Auditor-General in December 2013. Shauket Fakie served as
Auditor-General until 2006. The current Deputy Auditor-General is Tsakani T Ratsela.
What is 'clean administration'?
In 2006, just a few days after his appointment as the
Auditor-General,
Terence Nombembe had this to say about clean
administration: "Public sector audits go beyond merely expressing an opinion on the
financial statements. When we audit the public sector, we also comment on the
effectiveness of key management processes and give feedback on compliance with
laws and regulations. We have to report in a manner that enables Parliament and the
executive to account for how they deal with taxpayers’ money."
What happens to the reports?
The Auditor-General's annual and discretionary reports are tabled to the legislature
with a direct interest in the audit - that is, Parliament, provincial legislatures or
municipal councils. These reports are then used in accordance with their own rules
and procedures for oversight.
Who does the Auditor-General answer to?
While independence of
the Auditor-General is guaranteed under the Constitution, the
office is accountable to the National Assembly and has to report on its activities and
performance of its functions.
The main accountability instruments are the Auditor-General's budget and strategic
plan, as well as the annual report, both of which are tabled annually in the National
Assembly.
The Standing Committee on the Auditor-General, established in terms of Public
Accountability Act, oversees the performance of the Auditor-General on behalf of the
National Assembly.
The Auditor-General's office is a self-funding organisation that bills its auditees -
government institutions - based on time worked at public tariffs.
Read more
News in our archive about the Auditor-General:
SAinfo reporter
Thembekile Kimi Makwetu was appointed as Auditor-General of South Africa in December 2013 (Photo: AGSA)
