Auditor-General Of South Africa

The Auditor-General of South Africa is the supreme audit institution of South Africa, responsible for auditing and reporting on the accounts, financial statements and financial management of all national and provincial state departments and administrations, all municipalities and any other institution required by legislation. The office operates as an independent constitutional body established under Chapter 9 of the South African Constitution to strengthen constitutional democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence. The Auditor-General reports to Parliament and the provincial legislatures on whether public money has been spent economically, efficiently, effectively and transparently. The institution conducts financial audits, compliance audits and performance audits across all three spheres of government—national, provincial and local—covering thousands of public entities and municipalities each year. Its mandate includes auditing state-owned enterprises, public entities, constitutional institutions and any other body or institution funded from public revenue. The Auditor-General has the power to audit and report on any accounts, financial statements or financial management matters in the public sector, and to refer evidence of financial misconduct to relevant authorities for investigation. The office publishes annual consolidated general reports on the audit outcomes of national and provincial government as well as local government, which are tabled in Parliament and provincial legislatures and serve as key accountability instruments. The Auditor-General of South Africa was established in 1911, and its independence was constitutionally entrenched in 1996 with the adoption of South Africa's democratic Constitution.