About us

ABOUT US


The Auditor-General of South Africa (AGSA) is the supreme audit institution of South Africa and the only institution that, by law, has to audit and report on how the government spends the South African taxpayers’ money. Our constitutional mandate is to strengthen our country’s democracy by auditing all entities funded by the public purse, which allows those responsible for oversight to hold the public sector accountable for their governance and use of public money.

To do so, we focus on auditing areas that matter to achieve the country’s short, medium and long-term objectives aligned to the United Nations’ sustainable developmental goals. These focus areas use a majority of our public funds and have the greatest impact on the lives of South Africans. They therefore require stringent oversight to ensure that our people feel the benefit of these services and those funds are used in a way that creates the best value for money for the people of our country. The public purse exists to service and improve the lives of all South Africans, and simply put, we exist to safeguard this public purse.

Our vision


To be recognised by all our stakeholders as a relevant supreme audit institution that enhances public sector accountability.

Our mission

The Auditor-General of South Africa has a constitutional mandate and, as the supreme audit institution of South Africa, exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence

 

Our values

We care for each other

We build trust

We do the right thing

We excel in all we do

South Africa’s auditor-general


 

Auditor-General of South Africa
Tsakani Maluleke
CA(SA)

 

SUMMARY PROFILE

Ms Tsakani Maluleke is South Africa’s auditor-general, the first woman to hold this position in the supreme audit institution’s 109-year history. She was also the first female deputy auditor-general.

Her background as a Chartered Accountant spans more than 20 years, with experience in both the private and public sectors, and in areas as diverse as auditing, consulting, corporate advisory, development finance, investment management and skills development agencies.

Tsakani served on the Presidential BEE Advisory Council, where she successfully led a subcommittee that developed recommendations for broad-based black economic empowerment. As chairperson of the CA Charter Council, she led the first BEE sector charter, which focused on key transformation initiatives that improved access for black people to enter the profession. As a non-executive member of the Financial Advisory & Intermediary Services (FAIS) Ombud committee, she advised the setting up of the FAIS Ombud office.

Tsakani’s career is motivated by a passion to actively contribute to advancing black men and women in the accountancy profession. She has pursued this passion through her work with various organisations including Business Unity South Africa, African Women Chartered Accountants, and the Association for the Advancement of Black Accountants of Southern Africa (Abasa), of which she is a past president.

Her current role as the Saica (South African Institute of Chartered Accountants) non-executive chairperson of the board, is a continuation of this work.

Her commitment to service excellence and ethical leadership, and her contribution to transformation has been recognised and awarded by the Presidents of ABASA, AWCA and Black Management Forum (BMF).

OUR EXECUTIVE


Constitutional and legislative mandate


Chapter 9 of the Constitution of the Republic of South Africa, 1996 establishes the Auditor-General of South Africa as one of the state institutions supporting constitutional democracy. The Constitution recognises the importance and guarantees the independence of the Auditor-General of South Africa (AGSA), stating that the AGSA must be impartial and must exercise its powers and perform its functions without fear, favour or prejudice.

The functions of the AGSA are described in section 188 of the Constitution and further regulated in the Public Audit Act 25 of 2004 (PAA), which mandates the AGSA to perform constitutional and other functions.

The AGSA is accountable to the National Assembly in terms of section 181(5) of the Constitution and section 3(d) of the PAA, and has to report on its activities and performance in terms of section 10 of the PAA. The main accountability instruments are the AGSA’s budget and strategic plan, and the annual report, both of which are tabled annually in the National Assembly. The Standing Committee on the Auditor-General (Scoag), established in terms of section 10(3) of the PAA, oversees the AGSA’s performance on behalf of the National Assembly.

 

Governing legislation


 

Public Audit Amendment Act 5 of 2018

Public Audit Act 25 of 2004

Public Audit Act Regulations

Constitution of the Republic of South Africa, 1996

Related Legislation


 

Municipal Finance Management Act (MFMA)

Public Finance Management Act (PFMA)

 

ABOUT US


The Auditor-General of South Africa (AGSA) is the supreme audit institution of South Africa and the only institution that, by law, has to audit and report on how the government spends the South African taxpayers’ money. Our constitutional mandate is to strengthen our country’s democracy by auditing all entities funded by the public purse, which allows those responsible for oversight to hold the public sector accountable for their governance and use of public money.

To do so, we focus on auditing areas that matter to achieve the country’s short, medium and long-term objectives aligned to the United Nations’ sustainable developmental goals. These focus areas use a majority of our public funds and have the greatest impact on the lives of South Africans. They therefore require stringent oversight to ensure that our people feel the benefit of these services and those funds are used in a way that creates the best value for money for the people of our country. The public purse exists to service and improve the lives of all South Africans, and simply put, we exist to safeguard this public purse.

Our vision


To be recognised by all our stakeholders as a relevant supreme audit institution that enhances public sector accountability.

Our mission

The Auditor-General of South Africa has a constitutional mandate and, as the supreme audit institution of South Africa, exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence

 

Our values

We care for each other

We build trust

We do the right thing

We excel in all we do

South Africa’s auditor-general


 

Auditor-General of South Africa
Tsakani Maluleke
CA(SA)

 

SUMMARY PROFILE

Ms Tsakani Maluleke is South Africa’s auditor-general, the first woman to hold this position in the supreme audit institution’s 109-year history. She was also the first female deputy auditor-general.

Her background as a Chartered Accountant spans more than 20 years, with experience in both the private and public sectors, and in areas as diverse as auditing, consulting, corporate advisory, development finance, investment management and skills development agencies.

Tsakani served on the Presidential BEE Advisory Council, where she successfully led a subcommittee that developed recommendations for broad-based black economic empowerment. As chairperson of the CA Charter Council, she led the first BEE sector charter, which focused on key transformation initiatives that improved access for black people to enter the profession. As a non-executive member of the Financial Advisory & Intermediary Services (FAIS) Ombud committee, she advised the setting up of the FAIS Ombud office.

Tsakani’s career is motivated by a passion to actively contribute to advancing black men and women in the accountancy profession. She has pursued this passion through her work with various organisations including Business Unity South Africa, African Women Chartered Accountants, and the Association for the Advancement of Black Accountants of Southern Africa (Abasa), of which she is a past president.

Her current role as the Saica (South African Institute of Chartered Accountants) non-executive chairperson of the board, is a continuation of this work.

Her commitment to service excellence and ethical leadership, and her contribution to transformation has been recognised and awarded by the Presidents of ABASA, AWCA and Black Management Forum (BMF).

Constitutional and legislative mandate


Chapter 9 of the Constitution of the Republic of South Africa, 1996 establishes the Auditor-General of South Africa as one of the state institutions supporting constitutional democracy. The Constitution recognises the importance and guarantees the independence of the Auditor-General of South Africa (AGSA), stating that the AGSA must be impartial and must exercise its powers and perform its functions without fear, favour or prejudice.

The functions of the AGSA are described in section 188 of the Constitution and further regulated in the Public Audit Act 25 of 2004 (PAA), which mandates the AGSA to perform constitutional and other functions.

The AGSA is accountable to the National Assembly in terms of section 181(5) of the Constitution and section 3(d) of the PAA, and has to report on its activities and performance in terms of section 10 of the PAA. The main accountability instruments are the AGSA’s budget and strategic plan, and the annual report, both of which are tabled annually in the National Assembly. The Standing Committee on the Auditor-General (Scoag), established in terms of section 10(3) of the PAA, oversees the AGSA’s performance on behalf of the National Assembly.

 

Governing legislation


 

Public Audit Amendment Act 5 of 2018

Public Audit Act 25 of 2004

Public Audit Act Regulations

Constitution of the Republic of South Africa, 1996

Related Legislation


 

Municipal Finance Management Act (MFMA)

Public Finance Management Act (PFMA)