Audit

Auditor-General South Africa

AGSA

69/100

Summary

Auditor-General South Africa (AGSA) is one of the nine Chapter 9 constitutional institutions supporting constitutional democracy, established under Section 181 and Section 188 of the Constitution and regulated by the Public Audit Act, 2004 (Act 25 of 2004). The Auditor-General is appointed by the President on the recommendation of the National Assembly, with the concurrence of the National Council of Provinces (NCOP), for a single non-renewable term of seven years. Removal before the end of term requires a parliamentary process on grounds of misconduct, incapacity, or incompetence. AGSA is self-funding: it charges audit fees to the government institutions it audits at publicly set tariffs, which enhances financial independence. AGSA audits all public accounts and submits audit reports to Parliament and Provincial Legislatures; the Standing Committee on Auditor-General oversees AGSA itself.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length7 years
Removal standardFor cause only
Budget independenceSelf-funded / fee-based
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Public Audit Act, 2004 (Act 25 of 2004); Constitution of the Republic of South Africa, 1996, ss. 181 and 188
Citation
Act 25 of 2004; Const. 1996 ss. 181, 188
Full text
Full text of law →

Jurisdiction scope

All national and provincial government departments, municipalities, public entities, and any institution that receives public funds; financial, performance, and compliance audit

Secondary Sources