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Enhancing Public Accountability: Overview of the New Public Audit Bill

The Public Audit Bill aims to align existing statutes, such as the Auditor-General Act and the Audit Arrangements Act, with the 1996 Constitution, PFMA 1999, and other legislation to modernize governance and financial management frameworks. This comprehensive reform consolidates audit provisions, enhances public sector auditing functions, and streamlines the role of the Auditor-General, ensuring institutional independence and accountability. Extensive consultations with stakeholders included feedback from various committees, highlighting its importance in promoting best practices and transparency within public sector auditing.

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Enhancing Public Accountability: Overview of the New Public Audit Bill

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  1. Public Audit Bill, B1-2004 Presentation by Auditor-General Shauket Fakie, Select Committee on Finance 18 August 2004

  2. Why the new Public Audit Bill • To align both existing statutes (i.e. Auditor-General Act and Audit Arrangements Act) with: • Constitution, 1996 • PFMA, 1999 • Labour Relations Act, 1995 • Other Legislation[e.g. MFMA] • To consolidate the AG Act and Audit Arrangements Act • To provide a modern framework for governance, financial management and best practice HR management • To enhance the public sector audit provisions/ function

  3. Guiding principles and benchmarks • Legal context (e.g. s181 and 188 of the Constitution & other Legislation e.g. PFMA, s45 of the MSA) • International audit legislation and best practice (e.g. Malawi, New Zealand, Canada, Australia, United Kingdom) • South African benchmark legislation (e.g. Gender Commission, Public Protector) • 2nd King Report on Corporate Governance

  4. Consultation: Process • Various stakeholders consulted at beginning - preferred to comment only once Bill was published • Audit Commission (on AG Act amendments i.e. AG Bill), Dec 2000 • All staff, especially HR issues, Jan - March 2002 • Speakers and Deputy Speaker, April 2002 (process only) • Audit Commission on Public Audit Bill May 2002 • A subcommittee of the Audit Commission was established organigram

  5. Consultation: Process (cont) • Subcommittee chairperson was Mr K Andrew and consisted of all 8 MPs • NCOP members of the subcommittee were: Ms D Mahlangu, Dr E Conroy and Mr G Krumbock • Approximately ten meetings were held and the Bill was extensively scrutinised over a period of two years (in addition to previous review of the AG Bill) • Minister of Finance April 2003 organigram

  6. Consultation: Process (cont) • Public comments subsequent to Gazetted Bill • Assessment of public comments received • The Ad Hoc Committee on Public Auditing Function - established in June 2003 - Twelve committee meetings were held - scrutinised/considered the Bill extensively organigram

  7. Consultation: Process (cont) • further consultation meetings occurred outside the formal committee setting with: - the Portfolio Committee on Defence; - Joint Standing Committee on Intelligence; - the Speaker of the National Assembly; the Presidency; - the National Departments of Defence, Intelligence’ SAPS - National Treasury as well as the AG organigram

  8. Overview of Public Audit Bill - main changes and enhancements • Functions of AG aligned with Constitution and streamlined • Alignment with PFMA and MFMA, enhancing mandate with regard to public entities • Clarification of relationship between AG, Parliament and Audit Office

  9. Overview of Public Audit Bill - changes and enhancements (cont.) • Providing Office with an enhanced governance structure by placing Auditor-General in overall control of his/her Office • Consolidating the financial and operational independence of AG, tightened-up cost recovery • Clarifying the service conditions of the AG

  10. Way forward • To take Committee through the Bill • To answer questions and clarify matters in the Bill

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