Auditor-General South Africa

The Auditor-General of South Africa ("AGSA") is established in terms of section 181(1)(e) of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)("the Constitution") as a state institution supporting constitutional democracy. The constitutional functions of the AGSA are set out in section 188 of the Constitution and section 4 of the Public Audit Act, 2004 (Act No. 25 of 2004)("the PAA"). Resolution A/66/209 adopted by the 66th United Nations General Assembly further endorses the independence of Supreme Audit Institutions (SAIs).