Auditor-General of South Africa

The Auditor-General is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 100 years.

The incumbent is Thembekile Makwetu who was deputy auditor-general until he took over from Terence Nombembe whose contract ended in December 2013. Nombembe, who also served as deputy auditor-general prior to his appointment, replaced Shauket Fakie on his retirement in December 2006.

The Auditor-General, a "watchdog over the government," is an ombudsman-type office similar to that of the Public Protector but with much more limited jurisdiction. The focus of the office is not inefficient or improper bureaucratic conduct but the proper use and management of public money. Section 188 of the Constitution states that the Auditor-General is required to report on the finances of all national, provincial and local government administrations and has the discretion to audit any institution that receives money for a public purpose. The reports of the Auditor-General must be made public. They must also be submitted to any legislature which has a direct interest in the audit, and to any other authority prescribed by national legislation.

Section 181(2) of the Constitution asserts that the Auditor-General is independent, and that the powers and functions of the office should be exercised without fear, favour or prejudice. In terms of section 189, the tenure of the Auditor-General is for a fixed, non-renewable term of between five and 10 years. The Public Audit Act gives detailed effect to the constitutional provisions, and deals with such matters as conditions of service, functions, administration, reporting obligations and powers of investigation. The provisions for appointment and removal are similar to those that apply to the Public Protector. As with the Public Protector, these provisions are intended to ensure that the Auditor-General is independent of the executive and of other influences, and responsible only to Parliament. Unlike the Public Protector, however, the Auditor-General is not reliant on the executive for its funding. The office funds itself by charging fees for its services, "a feature that undoubtedly enhances its political independence." Stuart Woolman and Yolandi Schutte describe the Auditor-General as the institution most likely of all the Chapter 9 institutions to retain its independence and discharge its constitutional responsibility.

The Auditor General's office was established by legislation in 1911, and this legislation was amended over the years, with the institution celebrating its centenary in 2011.

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