Auditor-General of South Africa

E710563

The Auditor-General of South Africa is the independent supreme audit institution responsible for auditing and reporting on the financial management and performance of South Africa’s public sector entities.

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Statements (48)

Predicate Object
instanceOf constitutional institution
public office
supreme audit institution
abbreviation AGSA NERFINISHED
appointmentBy President of South Africa NERFINISHED
appointmentProcess recommended by the National Assembly
auditType compliance audits
financial audits
performance audits
constitutionalBasis Constitution of the Republic of South Africa, 1996 NERFINISHED
constitutionalProvision Chapter 9 of the Constitution of the Republic of South Africa
constitutionalStatus Chapter 9 institution NERFINISHED
country South Africa
function identifies fruitless and wasteful expenditure
identifies irregular expenditure
identifies unauthorised expenditure
issues audit opinions on financial statements
submits general reports on audit outcomes
supports oversight by legislatures
headquartersCountry South Africa NERFINISHED
headquartersLocation Pretoria NERFINISHED
independence independent of political parties
independent of the executive
independent of the legislature
jurisdiction Republic of South Africa NERFINISHED
languageOfWork English
legalBasis Public Audit Act, 2004 NERFINISHED
Public Audit Amendment Act, 2018 NERFINISHED
memberOf International Organization of Supreme Audit Institutions NERFINISHED
objective improve public financial management
strengthen democracy through auditing
oversightArea service delivery performance
use of public resources
publicBodyType independent constitutional body
reportsTo Parliament of South Africa NERFINISHED
municipal councils
provincial legislatures
role audits public sector entities
promotes accountability in the public sector
promotes transparency in the use of public funds
reports on financial management of public sector
reports on performance of public sector entities
sectorAudited municipalities
national government departments
provincial government departments
public entities
state-owned enterprises
termLength fixed, non-renewable term

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

National Revenue Fund auditedBy Auditor-General of South Africa
subject surface form: National Revenue Fund (South Africa)