Functions of Auditor-General

(1) The Auditor-General must audit and report on the accounts, financial statements and financial management of— (a) all national and provincial state departments and administrations; (b) all municipalities; and (c) any other institution or accounting entity required by national or provincial legislation to be audited by the Auditor-General. (2) In addition to the duties prescribed in subsection (1), and subject to any legislation, the Auditor-General may audit and report on the accounts, financial statements and financial management of— (a) any institution funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or (b) any institution that is authorised in terms of any law to receive money for a public purpose. (3) The Auditor-General must submit audit reports to any legislature that has a direct interest in the audit, and to any other authority prescribed by national legislation. All reports must be made public. (4) The Auditor-General has the additional powers and functions prescribed by national legislation.