ATC190226: Standing Committee on the Auditor-General Memorandum on the Auditor-General of South Africa’s Consultation with regards to the Regulations in accordance with the Public Audit Act, No 25 Of 2004, dated 26 February 2019
STANDING COMMITTEE ON THE AUDITOR-GENERAL MEMORANDUM ON THE AUDITOR-GENERAL OF SOUTH AFRICA’S CONSULTATION WITH REGARDS TO THE REGULATIONS IN ACCORDANCE WITH THE PUBLIC AUDIT ACT, NO 25 OF 2004, DATED 26 FEBRUARY 2019.
The Standing Committee on the Auditor-General (“the Committee”) reports as follows.
1.1 Section 52(1) of the Public Audit Act No 25 of 2004 (“the Act”) provides that the Auditor-General may make regulations pertaining to any matter in order to facilitate the implementation of the Act. Section 52(2) of the Act further provides that the Auditor-General must consult the Standing Committee on the Auditor-General (“the Committee”) before submitting regulations to the Speaker of the National Assembly for tabling.
1.2 The Public Audit Amendment Act (the Amendment Act) amends section 52 of the Act to compel the Auditor-General to within 90 days of the date of commencement of the Amendment Act make regulations in relation to:
- the criteria to consider when determining whether to take on discretionary audits referred to in section 4(3) of the Act;
- the nature and category of matters in respect of which the Auditor-General may carry out an investigation or special audit contemplated in section 5(1)(d) of the Act;
- the criteria for the referral of material irregularities to relevant public bodies in accordance with section 5(1A) of the Amendment Act;
- the process, timeframes and form for the written and oral representations prior to issuing a certificate of debt in line with section 5B of the Amendment Act; and
- the form and content of the certificate of debt issued in terms of section 5B (1) of the Amendment Act.
1.3 The Amendment Act was signed on 18 November 2018. At the time of reporting the commencement date had not yet been announced.
2.1 The Auditor-General first consulted the Committee on the matter on 20 November 2018. During the engagement, the Committee proposed certain amendments to regulations on material irregularities, and on audits by auditors in private practice. The AGSA undertook to consider the proposals.
2.2 On 19 February 2019 the AGSA provided the Committee with final draft regulations incorporating, where possible, the Committee’s proposals. The final regulations were considered on 26 February 2019, and will be submitted for tabling once the commencement date has been announced.
2.3 The Committee is satisfied that the regulations support the implementation of the legislation.
Report to be noted.
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