Auditor-General South Africa (AGSA)

The Auditor-General South Africa (AGSA) conducts regularity audits of national and provincial government departments, identified public entities, municipalities and municipal entities (its clients or auditees). Furthermore, AGSA conducts discretionary audits, such as performance audits, special audits and investigations. Its audit reports are made public and are tabled in Parliament, provincial legislatures and municipal councils. In addition to these audit-specific reports, AGSA publishes general reports each year, in which it analyses the outcomes of the audits at national, provincial and municipal levels.

Through its audit activities, AGSA plays an important role in enabling accountability and thus promoting sound financial governance practices in South Africa. It does this by providing independent assurance to the various legislatures on whether entities that use public funds have managed their financial affairs in line with sound financial principles, have complied with the relevant legal framework, and have provided credible information on the achievement of their financial and performance objectives. In this way, the elected representatives of the South African people are able to hold the executive and accounting authorities, officials and public entities accountable. Ultimately, AGSA’s work empowers citizens to hold the custodians of public resources accountable.

AGSA is accountable to the National Assembly, to which it reports annually on its activities and the performance of its functions by tabling the main accountability instruments, namely its strategic plan and budget and its annual report. The Standing Committee on the Auditor-General (SCoAG), established in terms of the Constitution and the PAA, oversees AGSA’s performance on behalf of the National Assembly.