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Public Audit Amendment Act in Force on 1 April 2019

March 20, 2019

The Presidency

20 March 2019

The Public Audit Amendment Act will come into effect on 1 April 2019.

The proclamation was published in Government Gazette 42317.

Parliament passed the bill and sent it to president Ramaphosa for assent in June 2018.

The bill was assented to in November 2018.

The committee bill was drawn up by the standing committee on the auditor-general.

The act aims to amend the Public Audit Act, 2004, so as to:


• delete certain definitions and to insert new definitions;
• provide for certainty regarding the discretion of the Auditor-General with regard to certain audits;
• authorise the Auditor-General to undertake performance audits and to provide audit or audit related services to an international association, body, institution or organisation;
• provide for the Auditor-General to refer suspected material irregularities arising from an audit performed under this Act, to a relevant public body for investigation;
• empower the Auditor-General to take appropriate remedial action;
• provide for the Auditor-General to issue a certificate of debt where an accounting officer or accounting authority failed to recover losses from a responsible person and to instruct the relevant executive authority to collect the debt;
• provide for the establishment, powers and functions of a remuneration committee;
• provide for consultation between the Independent Commission for the Remuneration of Public Office-bearers and the remuneration committee;
• provide for additional reporting requirements;
• provide for the defraying of certain excess audit fees as a direct charge against the National Revenue Fund;
• revise the provisions relating to the appointment of an audit committee for the Auditor-General;
• provide that the Auditor-General makes regulations on specific issues;
• substitute certain expressions; and
• provide for matters connected therewith.

Section 5 of the act will come into effect on the date when the Determination of Remuneration of Office-Bearers of Independent Constitutional Institutions Laws Amendment Act of 2014, comes into operation or on the date contemplated in subsection (1), whichever date is the later.

Section 10 of the act will come into effect when the act envisaged in section 23(6) of the principal act (as to be amended by this act) takes effect.

Meanwhile, in Gazette 42316, national treasury has published Regulations Prescribing Electronic Services for the Purpose of the Definition of “Electronic Services” in Section 1 of the Value-Added Tax Act.
Definitions on “group of companies” and “telecommunications services” are added to the regulations.

A new regulation 2 on services prescribed as electronic services is inserted.

Electronic services means any services supplied by electronic agent, electronic communication or the internet other than educational services, telecommunications services or services supplied by a foreign company to a local company.

The amended regulations come into effect on 1 April 2019.

In a separate matter, treasury published detail on the stopping and re-allocation of funds flowing from the Division of Revenue Amendment Act.

Grants affected include the Municipal Infrastructure Grant, Water Services Infrastructure Grant, Urban Settlements Development Grant and Infrastructure Skills Development Grant.