A draftPublic Audit Bill, 2003, as presented to the Speaker of theNationalAssemblybytheAuditCommission, is hereby published for public comment.
To give effect to the provisions of the Constitution establishing and assigning functions to an Auditor-General; to provide for the auditing of institutions in the public sector; to provide foran Audit Commission; to repeal certain obsolete legislation; and to provide for matters connected therewith.
as an individual, means the individual appointed as Auditor-General or acting as such; "authorised auditor"means a of section 12 to perform person authorised in terms or to assist in the performance of an audit referred to in section 11; "delegation",in relation to a duty, includes an instruction or requestto perform or duty; to assist in performing the "Deputy Auditor-General" means the person appointed in terms of section 31, and includes a person acting as the Deputy Auditor-General; "constitutional institution" has the meaning assigned to it in section 1 of the Public Finance Management Act; "fruitless and wastefulexpenditure", in relation to expenditure of the Auditor-General, meansexpenditureincurredby the Auditor-General that was made in vain and would have been avoided had reasonable care been exercised; "irregularexpenditure", in relation to expenditure of theAuditor-General, means expenditure incurred by the Auditor-General in contravention of, or that is not in accordance with, a requirementof this Act or any other legislation applicable to the Auditor-General; "legislature" means Parliament, a provincial legislature ora municipal council; "Municipal Finance Management Act" means the Local Government: Munici-pal Finance Management Act,2003 (Act No. of 2003); "municipality" means a municipality established in terms of the Local Govern-ment: Municipal Structures Act, 1998 (Act No. 117 of 1998); "municipalentity" hasthemeaningassigned to it insection1 of theLocal Government: Municipal Systems Act,2000 (Act No. 32 of 2000),and includes the governing body of a multi-jurisdictional municipal service district referred to in section 87 of that Act; "national department" has the meaning assigned to it in section 1 of the Public Finance Management Act; "National Treasury"means the National Treasury establishedin terms of section 5 of the Public Finance Management Act; "provincial department" has the meaning assigned to it in section 1of the Public Finance Management Act; "provincial treasury" has the meaning assigned to it in section 1 of the Public Finance Management Act; "Public Accountants' and Auditors' Act" means the Public Accountants' and Auditors' NO.
(Act1991 Act, ''public entity" has the meaning assigned to it in section 1 of the Public Finance Management Act; "Public Finance Management Act"means the Public Finance Management Act, 1999 (Act No. 1 of 1999); "relevant legislature" means a legislature that has a direct interest in an audit; "supreme audit institution" means the institution which, however designated, constituted or organised, exercises by virtue of the law of a country, the highest public auditing function of that country.
to advise the National Assembly.
must be impartial and must exercise the powers and perform the functions of office without fear, favour or prejudice; and is accountable to the National Assembly.
cf any other institution or accounting entityrequired by other national or by provincial legislation to be audited by the Auditor-General.
funded from the National Revenue Fund aorProvincial Revenue Fund or by a municipality; or authorised in terms of any legislation to receivemoneyfor a public purpose.
In the event ofany conflict between a provision of this section and any other legislation existing when this section takes effect, the provision of this section prevails. Draft legislation which amends this section may be introduced in Parliament only after the Auditor-General has been consulted.
Auditor-General to provide specialisedadvice to the Auditor-General; and fl do any other thng necessary to fulfil the role of Auditor-General effectively.
The Auditor-General may, in the public interest, report on any matter within the functions of the Auditor-General and submit such a report to the relevant legislature and to any other organ of state with a direct interest in the matter.
Whenever it becomes necessary to appoint a person as Auditor-General, the Speaker must initiate the process in the National Assembly for the recommendationof a person to the President for appointmentas Auditor-General as set out in section 193 of the Constitution.
(2)When making an appointment, the President must determine the term for which the appointment is made, subject to section 189 of the Constitution.
The Audit Commission must consult the person recommended in terms of section 193 of theConstitutionforappointment as Auditor-Generalandmake recommendations to thePresidentforthedetermination of theconditions of employment of that person, including an appropriate salary, allowances andother benefits.
be substantially the same as those of the top echelon of the judiciary; and be paid from the funds of the Auditor-General.
The conditions of employment determined in terms of subsection (1) may not be altered by the President during the incumbent's term of office without the incumbent's written consent or to the incumbent's detriment.
must perform the functions of office full-time; and maynot perform any other remunerative work.
resigns, subject to subsection (2); or is removed from office in terms of section 194 of the Constitution.
on account of ill health or for any other reason which the President considers sufficient; and by giving at least threemonth'swrittennotice to the President, butthe President may accept a shorter period.
the appointment of a person as Auditor-General is pending.
any instances of co-operation in terms of section 5(l)(d).
must perform in terms of section 4(1) or (2); or (bj opts to perform in terms of section 4(3).
The Auditor-General may authorise one more persons to perform orassist or to in the performance of an audit referred to in section 11.
is registered as an accountantandauditor in terms of thePublic Accountants' and Auditors' Act and is engaged in public practice as an accountant and auditor; or is notso registered but has the qualifications, experience and competence referred to in subsection (3)(a);or a person with non-accountancy qualifications, experience and competence to the extent that a person with such qualifications, experience and competence is necessary for any particular audit.
any disciplinary steps for misconduct; and determine the manner in which an auditreferred toin section 11 must be performed; and determine the manner in which any powers conferred on authorised auditors in terms of this Act may be exercised, and limitations on the exercise of any of those powers.
their in accordance with the code of conduct referred to in subsection (3); and subject to any directives issued by the Auditor-General.
(5)The code of conduct for authorised auditors referredto in subsection (3)is subject to any code of professional conduct prescribed by any legislation applicable to public practitioners in the accountancy and auditing profession, and in the event of any inconsistency between the code of conduct referred to in subsection (3) and such code of professional conduct, the latter code prevails.
the nature and scope of such audits; and procedures for the handling of complaints.
best auditing practices, both locally and internationally; and the capacity of the Auditor-General and the accounting profession to comply with those standards.
make different determinations on the matters mentioned in subsection (1) for different categories of audits; or issue specific directives on those matters in any specific case.
Financial statements submitted totheAuditor-Generalforauditing by an auditee which is subject to the Public FinanceManagement Act or theMunicipal Finance Management Act, must be submitted within the period, be in a format, contain the information and otherwise comply with the requirements determined by those Acts.
Financial statements submitted by an auditee which is not subject to the Public FinanceManagement Act or the Municipal FinanceManagementAct, must be submitted within the period, be in a format, contain the information and otherwise comply with any requirements determined by the Auditor-General.
any of the assets of or under the control of the auditee: or any staff member or representative of the auditee.
any such document, book or written or electronic record or information, including any confidential, secret or classified document, book, record or information of whatever nature; or any such asset; 15 inspect, and question any person about, any such document, book or written or electronic record or information, or any such asset; copy, or make extracts from, any such document, book or written or electronic record or information, at theexpense of the auditee, orremove such document, book, record or written or electronic information to make copies or 20 extracts; direct a person to disclose, either orally or in writing, any information that may be relevant for the audit, including any confidential, secret or classified information, and question any person about such information; or direct-25 a person to disclose information or to give answers to questions in terms of this subsection in writing or under oath or affirmation; or that any such information or answers be recorded.
search the premises or vehicle, or any person on the premises or in the vehicle, for such document, book or written or electronic record or information or asset; and seize such document, book or written or electronic record or information or 40 asset for the purpose of completing the audit.
bj there are reasonable grounds to believe that a warrant would on application be issued, but that the delay that may be caused by applying for a warrant would defeat the object of the entry or search.
The person conducting the search must provide proof of identify to the person in charge of the premises or vehicle. If a warrant has been obtained, a copy of the warrant must be handed to the person in charge of the premises or vehicle or aflixed to the premises or vehicle at a prominent place.
The Auditor-General or such an authorised auditor is entitled to assistance from 55 the South African PoliceServiceor other law enforcement agency or investigating authority to enforce the provisions of this section.
The entering and search of premises or a vehicle, and the search of a person, in terms of this section must be conducted with strict regard to decency, order and any affected person's constitutional rights.
When exercising the powers referred to in sections 15 and 16, the Auditor-General or an authorised auditor may be accompanied by such assistants and other persons as are reasonably required for the exercise of those powers.
Act, or on any other irregular or criminal conduct relating to the financial affairs of an auditee, but any such disclosure may not include facts the disclosure of which would harm the national interest.
a in a civil matter;court or any other body or institution established in terms of legislation.
a legislature or an internal committee of a legislature; or a court in a criminal matter.
access to office equipment.
The Auditor-General must in respect of each audit referred to in section 11 prepare a report on the audit.
(3)In addition, the Auditor-General may report on whether the institution's resources were procured economically and utilised efficiently and effectively.
TheAuditor-General must submit an audit report in accordance withany legislation applicable to the institution or accounting entity which is the subject of the audit.
The Auditor-General mustsubmit all audit reports to the relevantlegislature.
(3)Audit reports must be tabled in the relevant legislature within a reasonable time. If an audit report is not tabled in a legislature within one month after its first sitting after thereporthasbeensubmitted by the Auditor-General, theAuditor-Generalmust promptly publish the report.
When the Auditor-General reports on an account established by the Security Services Special Account Act, 1969 Act No.
81 of 1969), the Defence Special Account Act, 1974 (Act No. 6 of 1974), or the Secret Services Act, 1978 (ActNo.
Subsection (1) doesnotpreventthedisclosure of any auditfindingbythe Auditor-Generalor an authorisedauditor on any unauthorisedexpenditure, irregular expenditure or fruitless and wastefulexpenditurewithin the meaning of the Public Finance Management Act, or on any other irregularor criminal conduct relating to the financial affairs of such an account, but any such disclosure may not include facts the disclosure of which would harm the national interest.
(1)The Auditor-General determines the basisfor the calculation of audit fees to be recoveredfromauditees in respect of audits referred to in section 11, afterhaving consulted the Audit Commission and the National Treasury.
An auditee must settle the account for audit fees within30 days from the date of invoice, failing which the Auditor-General must promptly take legal steps to recover the amount, unless it is not in thefinancial interest of the Auditor-General to do so.
30 days of the date of the account at the rate prescribed in terms of section l(2) of the Prescribed Rate of Interest Act, 1975 (Act No. 55 of 1975).
Ifan auditee defaults on the payment of audit fees, the Auditor-General must promptly notify the National Treasury.
(5)The National Treasury or the relevant provincial treasury, as may be appropriate, may, after consulting the Auditor-General, direct that audit fees recoverable from an auditee which is not a national or provincial department, be defrayed from a vote on the nationala or budget relevant treasury.
If the cost of auditing an auditee for any financial year exceeds one percent of the total current and capital expenditure of such auditee for that financial year, such excess must be defrayed from the National Treasury vote.
This Part applies to audits of institutions referred to in section 4(3) where the Auditor-General has opted not to perform the audit.
If the Auditor-General has opted not to perform the audit of an institution referred to in section 4(3),the institution must appoint as its auditora person registered in terms of the Public Accountants' and Auditors' Act as an accountant and auditor, and such.
Before appointing an auditor in terms of subsection (l),the institution must give notice of such appointment to the Auditor-General, including information on the extent to which the auditor would provide other services than audit services during the duration of the appointment, and any other information required by the Auditor-General.
rejects the institution's appointment, the institution must in terms of that subsection appoint another person as its auditor.
An institution referred toin section 4(3)may discharge an auditor appointed by it in terms of section 25(l)(a)before the expiry of that auditor's term of appointment, but only with the consent of the Auditor-General.
give the auditor notice, in writing, setting out the reasons for the discharge; and give the auditor anopportunity to make representations, in writing, to the Auditor-General within 20 days of receipt of the notice.
TheAuditor-Generalmust report any discharge of an auditor in terms of subsection (1)to the relevant legislature.
An auditor appointed in terms of section 25(1) (a)must perform the functions of office as auditor in terms of section 20 of the Public Accountants' and Auditors' Act.
In performing those functions as the auditor of an institution, the auditor has the powers assigned to the Auditor-General in terms of section 15.
An auditor may consult the Auditor-General or a persondesignated by the Auditor-Generalconcerningany matter relating to the auditing of the institution concerned.
must be given notice of every meeting of the institution's audit committee, if a has the and committee; such institution may attend, and participate in, any meeting of such an audit committee at the expense of the institution.
The Auditor-General or a person designated by the Auditor-General may request information regarding the audit from an auditor appointed in terms of section 25(l)(a).
to the Auditor-General; and id to the National Treasury or the relevant provincial treasury, as may be appropriate.
The Auditor-General may designate an authorised auditorto carry out an investigation or special audit referred to in section 5(l)(b).
(2)The provisions of Part 1 of this Chapter, read with any changes as may be required by the context, apply to any investigation or special audit referred to in subsection (I).
the National Treasuryor the relevantprovincial treasury, as may be appropriate; and the relevant legislature, for tabling in the relevant legislature.
The Auditor-General may charge the institution or accounting entity concerned a reasonable fee for carrying out an investigation or special audit in terms of this section.
consisting 35 the Deputy Auditor-General; and any other staff members referred to in section 34.
The Auditor-General is in overall control of and accountable for the administra- tion.
The Auditor-General, after consulting the Audit Commission, must appoint a person with appropriate qualifications and experience as the Deputy Auditor-General.
for an agreed term not exceeding five years, but which is renewable for one 45 further period of no longer than five years; and on terms and conditions determined by the Auditor-General, which must include performance standards.
TheDeputyAuditor-Generalis the head of the administration who must perform the functions of office in accordance with the directions of the Auditor-General.
As administrative head, the Deputy Auditor-General---is responsible for the management of the administration, including-(i) the formation and development of an efficient staff, (ii) the organisation, control and management of all staff; and (iii) themaintenance of discipline; must comply with section 42; must carry out the decisions of the Auditor-General; mustperformsuchdutiesand may exercise suchpowers as theAuditor-General may delegate to the Deputy Auditor-General; and must report to the Auditor-General on aspectsof management and the exercise of responsibilities, duties and powers, at such frequency and in such manner, as the Auditor-General may require. -. (3)The Deputy Auditor-General must exercisethe responsibilities, duties and powers of office subject to the directions of the Auditor-General.
Whenever the Deputy Auditor-General is for any reason absent or unable to exercise the responsibilities, duties and powersof office, or whenever there is a vacancy in the office of Deputy Auditor-General, the Auditor-General must appoint anotherstaff member as acting Deputy Auditor-General fora period not exceeding six months. (2) Whilstacting as Deputy Auditor-General, such staff member- (a) has the responsibilities, duties and powers of the Deputy Auditor-General; and (b) isemployedsubject to such termsandconditions of employment as the Auditor-General may determine.
The Deputy Auditor-General-(a) withinthe financial, administrative andother limits setbytheAuditor-General, must determinea staff establishment necessary for the work of the Auditor-General; and (b) mayappointpersons in posts onthe staff establishment. (2) All appointments to senior and other posts identified by the Auditor-General may be made only with the approval of the Auditor-General. (3) Persons appointed as employees are employed subjectto the terms and conditions of employment determined by the Auditor-General, subject to section 35. Terms and conditions of employment must be consistent withthe basic values and principlesset out in section 195 of the Constitution. (4) Personsseconded to the administration or appointed on contract to perform specific tasks, must carry out their duties under the control and directionsof the Deputy Auditor-General in accordance with the secondment or contract.
If otherwise becoming available to the Auditor-General.
(2)The Auditor-General may accept a donation or bequest, but must disclose any donations or bequests in the annual reportof the Auditor-General. All material donations or bequests must be itemised.
The Auditor-General must open one or more accounts with an institution or institutions registered in terms of the Banks Act, 1990 (Act No. 94 of 1990).
All money received by or on behalf of the Auditor-General must promptly be deposited into such account or accounts.
OnlytheDeputyAuditor-Generalora staff member authorisedbytheDeputy Auditor-General, in writing, may withdraw or authorise the withdrawalof money from such a bank account.
The affairs of the Auditor-General must be conducted in accordance with a budget and business plan prepared by the Auditor-General for each financial year. The budget must include estimatesof revenue and expenditurefor the financial year to which it relates, and the basis on which audit fees for the financial year are to be calculated.
(2)The Auditor-General must at least six months before the start of a financial year submit the budget and business plan for that year to- Commission; Audit (a) the the Speaker, for parliamentary oversightin terms of section 55(2)(b)(ii) of the Constitution.
The Auditor-General may at the end of a financial year retain, for working capital and general reserve requirements, any surplus for the year not exceeding an amount equal to 10% of the Auditor-General's total operating expenditure during that year, and any excess must be paid into the National Revenue Fund.
The Audit Commission must annually appoint an independent external auditor to audit the accounts, financial statements and financial management of the Auditor-General, and the Auditor-General's performance information.
may not be a staff member in the administration of the Auditor-General; and may not be a person who was engaged as anauthorised auditor during the two the years before appointment.
any other matters that the external auditor considers necessary.
5 Generally Accepted Accounting Practice.
The Deputy Auditor-General must within two months after the end of a financial year submit the financial statements for that year to the external auditor appointed in terms of section 39.
submit an audit report on those statements to the Auditor-General within two months of receipt of the statements for auditing.
15 within six months after the financial year to which they relate.
If the Auditor-General fails to comply with subsection (4), the Auditor-General must promptly submit a written explanation setting out the reasons for the delay to the National Assembly.
The financial year of the Auditor-General is 1April to 31 March the next year.
The Deputy Auditor-General is the accountingofficer in the administration of the Auditor-General.
all income and expenditure of the Auditor-General; and all assets and the discharge of all liabilities of the Auditor-General.
that all relevant financial considerations, includingissues of propriety, regularity and value for money, are considered when decisions affecting the Auditor-General'sfundsaremade, and, whennecessary, that those consider-ations are brought to the attention of the Auditor-General; and that staff members comply with the provisions of this Act.
If the DeputyAuditor-Generalisunable to comply withany of his orher responsibilities as accounting officer, the Deputy Auditor-General must promptly report the inability, together with to the reasons, Auditor-General.
overspending of the budget or expenditure not in accordance with the budget.
The Deputy Auditor-General has such additional responsibilities as accounting officeras the Auditor-General may determine from time to time.
that the provisions of this Act to the extent applicable to that staff member, includinganydelegationsbytheAuditor-GeneralortheDeputyAuditor-General, are complied with; and that the assets of the Auditor-General are effectively managed, safeguarded and maintained, and that liabilities are properly managed.
If the Deputy Auditor-General becomes awarethat the Auditor-General has taken a decision which, if implemented, is likely to result in irregular or fruitless and wasteful informed the Auditor-General, in writing, that the expenditure is likely to be irregular or fruitless and wasteful expenditure.
to recover or rectify such expenditure; and to prevent a recurrence of such expenditure.
fails to comply with a requirement of section 40(1) or (3) or 42; or makes or permits, or instructsany other person to make, an irregular expenditure or a fruitless and wasteful expenditure.
contravenes or fails to comply with a requirement of section 43 or a condition of any delegation of a power or duty in terms of section 60; or makes or permits, or instructs any other person to make, an irregular 15 expenditure or a fruitless and wasteful expenditure.
Financial misconduct is a ground for dismissal orsuspensionof, or other appropriatesanction against, a staff member in the administration despite anyother legislation.
A charge of financial misconduct against the Deputy Auditor-General or another staff member, must be investigated, heard and disposed of in terms of that person's conditions of employment and any applicable provisions of the code of conduct referred to in section 12(3)(bj.
The Audit Commission established by section 12 of the Audit Arrangements Act, 1992 (Act No. 122 of 1992), continues to exist despite the repeal of that Act by section 64 of this Act.
(3)As from the repeal of the Audit Arrangements Act, 1992, the Audit Commission functions in terms of this Act.
the basis for calculating audit fees in terms of section 23.
The Audit Commission may contract for the services of consultants and other persons that maybe reasonablyrequired for the performance of itsfunctions. Expenditure incurred in terms of this subsection must be defrayed from the funds of the Auditor-General.
The Audit Commission must annually submit to the National Assembly a report on the Commission's activities and the performance of its functions. The Commission must submit its report when the Auditor-General's annual report is submitted to the National Assembly in terms of section 40(4).
one of whom must be the Chairperson of the Standing Committee on Public Accounts; and at least two of whommustbepermanentdelegates of the National Council of Provinces; and three other persons of stature and good character.
(2)The members of the Audit Commission are appointed by the President subjectto section 51.
may not be a member of or occupy a position in the national or a provincial executive.
the national or a provincial legislature or executive, including the public service or any organ of state under the control of that executive; or a municipal council or the administration of a municipality.
When nominating or appointing a person in terms of subsection (1) or (2), the person'sknowledge of and experiencein auditing, state financeandadministrative affairs must be taken into account.
Members of the Audit Commission are appointed for terms not exceeding five years at a time as may be determined in each case at the time of the appointment, subject to section 56.
Whenevernecessary, thePresident, after consulting theSpeaker of the National Assembly and the Chairperson of the National Council of Provinces, must appoint one of the members referred to in section 50(l)(a) as the chairperson of the Audit Commission.
(2)The Chairperson is appointed for a periodas may be determined by the President which may not extend beyond his or her term as a member of the Commission.
A member of the Audit Commission must be remunerated from the funds of the Auditor-General at the same as a partner of an audit hourly audit rate firmdoing work 10 on behalf of the Auditor-General.
of a memberof the National Assembly section 47(l)(a) (ii) of the Constitution.
Conduct of members 15 55.A memberof the Audit Commission must act with fidelity, honesty, integrity, and in the best interests of the Auditor-General.
Amember may resign bygiving at least twomonth'swrittennotice to the President, but the President may accept a shorter period in a specific case.
If the National Assembly or a provincial legislature is dissolved, the members of the Audit Commission who are members of the Assembly or the National Council of Provinces continue in office as members of the Commission despite subsection (l)(a) 30 until new appointments are made in terms of section 51.
(2)The Chairperson presidesat meetings of the Audit Commission, butif absent from a meeting, the members present must elect another member to preside at the meeting.
TheAuditCommissionmustadoptaCharterdetermining its own procedures 40 subject to the other provisions of this Act.
A majority of the members of the Audit Commission serving at any relevant time constitutes a quorum for a meeting of the Commission.
(2)A matter before the Audit Commission 45 is decided by the votes of a majorityof the members present at the meeting.
If on any matter before the Audit Commission there is an equality of votes, the member presiding at the meeting must exercisea casting vote in addition to that person's vote as a member.
Act any any other member of the staff of the Auditor-General; or an authorised auditor.
any power and duty assigned to the Deputy Auditor-General in terms of this Act; or any power or duty reasonably necessary to assist the Deputy Auditor-General in complying withadutyassignedinterms of this ActtotheDeputy Auditor-General as accounting officer to take reasonable steps to ensure the achievement of a specific result.
may be withdrawn at any time.
(4)The Auditor-General or Deputy Auditor-General may confirm, vary or revoke any decision taken in consequence of a delegation or sub-delegationin terms of this section, subject to any rights that may have accrued to a person as a result of the decision.
The Auditor-General, the Deputy Auditor-General, any other staff member or any authorised auditor exercising a power or carrying out a duty in terms of this Act, is not liable in respect of any loss or damage resulting from the exerciseof that power or the carrying out of that duty in good faith.
No authorised auditor, person assisting an authorised auditor or a member of the staffof theAuditor-Generalmay, withoutthepermission of the Auditor-General, disclose information obtained in the course of an audit or the carrying out of duties in terms of this Act otherwise than in an audit report or in accordance with section18(4).
Amember of the staff of theAuditor-General to whom apowerordutywas delegated in terms of section 60, is guilty of an offence if that official deliberately or in agrosslynegligent way contravenes or fails to comply withaconditionofthe delegation.
Any person convicted of an offence in terms of this Act, is liable to a fine or to imprisonmentforaperiod not exceeding 12 months or to both a fine and such imprisonment.
The legislation mentioned in the second column of the table in the Schedule is hereby repealed to the extent mentioned in the third column, subject to section 65.
all the funds, assets, liabilities, rights and obligations ofthe Officeof the Auditor-General, including any balance in the Audit Revenue Fund, becomes the funds, assets, liabilities, rights and obligations of the Auditor-General.
The repeal of the legislation referred to in section64 does not affect the conditions of employment of a person referred to in subsection (I)(a), (b)or (c), including any accumulatedpension, leaveorother benefits to which suchaperson was entitled immediately before the repealof that Act, and such a person remains subject same to the conditions of employment applicable to that person immediately before the repeal of that Act without a break in those conditions of employment.
Any person who immediately before the repeal of the Audit Arrangements Act, 1992 (Act No.
the chairperson of the Commission, remains the chairperson of the Commis-sion for the unexpired part as of the term for which that person was appointed the chairperson.
(4)Anything done in terms of legislation repealed by section 64 and which could have been doneor must be done in terms of a provision of this Act must be regarded as having been in terms of the of this Act.
2003, and takes effect on a date determined by the President by proclamation.
SCHEDULE REPEAL OF LEGISLATION (Section 92) No.
None are foreseen.
The Office of the Auditor-General is of the opinion that this Bill should be dealt with in accordance with the procedure established by section75 of the Constitution.