Audit Matters Rationalisation and Amendment Act

21 September 1995 No. 1473: : . . . . . : ~. "

21 September 1995 It is hereby notified that the· President has assented to the · Hieiby·;wordbekend gemaak dat die President sy goed ' following Act which is hereby published for general ' infor~ • keuring geheg het·aan' die onderstaande Wet wat hierby ter mation:- algemene inligting gepubliseer word:- ' ~ · · •, - ;- . . ;i l' ; ; . , ' I ' ; I ' : I ' ' I : •. - I No. 53 of 1995: Audit Matters Rationalisation and Amend No. 53 van 1995: Wet op die Rasionalisering en Wysiging van ment Act, 1995. . ·' Ouditaangeleenthede, 1995. ~· : 2 No. 16695 GOVERNMENT GAZETTE, 21 SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATTERS RATIONALISATION AND AMENDMENT ACT, 1995 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing enactments. Words underlined with a solid line indicate insertions in existing enactments. ACT To provide for the rationalisation of the Office of the Auditor-General and for the abolition of the audit offices of the former Republics ofTranskei, Bophuthatswana, Venda and Ciskei; to amend the Audit Arrangements Act, 1992, so as to facilitate such rationalisation and to substitute outdated words and expressions; and to provide for matters connected therewith. .· . .. (Afrikaans text signed by the President.) (Assented to 21 September 1995.) · · BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:- Definitions

1. In this Act, unless the context indicates otherwise- .. . . (i) "Audit Arrangements Act" means the Audit Arrangements Act, 1992 (Act No. 5 122 of 1992); (vi) . · :., • · .. , : (ii) "Audit Commission" means the Audit Commission established by section 12 of the Audit Arrangements Act; (v) · (iii) "audit office" means an office of an auditor-general or a department of an auditor-general or any other institution or body by which any functions with 10 regard to an auditor-general are performed in terms of the following laws: '(a) · The Transkei Public Service Act, 1978 (Act No: 43 'of 1978; Trariskei); (b) The Bophuthatswana Public Service Act, 1972 (Act No. 4 of 1972, Bophuthatswana); - . . . . . . : . · 15 (c) The Venda Public Service Act, 1986 (Act No: 8 of 1986, Venda); , . ,;: . Jd) The Ciskei Public Service Act, 1981 , (A~t ~o. 2 of,1~81, c:;isk~i); (iv) . ·. (iv) ., "Auditor-General". means the. Auditor-General as defim:d in section 1, of the •d ; .. Auditor-GeneralAct, 1995 (Act No. 12 of 1995); (iii) · (v) "Board" means the Staff Management Board established by section 18 of the · Audit Arrangements Act; (vii)" · · ·. · ·. · • · ' · • > 20 (vi) "effective date", with regard to a particular audit office, means· the' date determined in respect of such office in terms of section 2(1); (i) (vii) "Office" means the Office of the Auditor-General established by section 3 of the Audit Arrangements Act; (ii) 4 No. 16695 GOVERNMENT GAZETIE, 21 SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATIERS RATIONALISATION AND AMENDMENT ACf, 1995 (viii) "Public Service Commission" means· the Public Service.· Commission established by section 209 of the Constitution. (viii) Determination of effective dates and abolition of audit offices 2. (1) The Auditor-General shall, in respect of each of the laws mentioned in the Schedule and in respect of each audit office, determine an effective date in consultation 5 with the Public Service Commission and shall, not later than 30 days before such date, announce the date by notice in the Gazette: Provided that no person shall be adversely affected by the determination of different effective dates for the different audit offices. (2) The audit offices are hereby abolished with effect from the relevant effective dates. (3) All posts approved by a public service commission or similar institution 10 established by or under any law and which exist for an audit office immediately before the relevant effective date shall from that date be incorporated into the establishment of the Office: Provided that an adapted establishment for the Office shall be approved by the Board not later than 12 months after the last effective date. Transfer of assets .·• 3. All movable property ~f the State whi~h is applied exclusively for the purp~ses of an audit office immediately before the relevant effective date shall, with effect from that date, become the property of the. Office. · · · · ' . . - · · · · · . . : ' ~ 15 Election by staff of audit offices 4. (1) Subject to this Act, every person in the service of an audit office who elects in 20 writing before the relevant effective date to serve in the Office shall, with effect from that effective date, be deemed to be duly appointed in the Office in terms of the Audit Arrangements Act: Provided that no such person who, prior to the relevant effective date was employed in a permanent or temporary capacity or on probation, as the case may be, shall, in terms of this section, be deemed to be employed in the Office in any other 25 capacity. (2) The following provisions shall apply in respect of a person contemplated in subsection (1): (a) subject to any law relating to unfitness or incapacity of such a person to carry out his or her duties efficiently, the pensionable salary and pensionable salary 30 scale of any such person and verified on behalf of the Auditor-General as having been validly granted to such person, shall not be reduced without his or her consent, except in accordance with an Act of Parliament; (b) vacation and sick leave verified on behalf of the Auditor-General and standing to the credit of any such person with an audit office as at the relevant effective 35 date shall with effect from that date stand to his or her credit in the Office; ' ' : (c)' pensiomibleservice performed by any such person in the service of ait audit office as at the . relevant effective date and . verified on behalf of the - Auditor-General shall be deemed to be pensionable service performed by such person in the service of the Office; ·. · · · . · ' 40 . (e) . . . ' . (d)· suc.h a person shall not as a consequence of such election, be entitled to retire later than he or she would hav'e been able to, had he or she remained in the . service of that audit office; such a person may,' notwithstanding anything to .the contrary in any law or in the rules of the pension fund in question, remain a member of the pension fund 45 to' which he or she belonged whilst in the service of the audit office in question; any disciplinary steps instituted but not ~;ompleted , befo~e the relevant effective date or pending or·which' could have been instituted against such person on that date and arising out of al~eged misconduct committed whilst 50 · " · · · · . . . ' · , (f) ' 1 . . · · · · ' ! , , • :_ , , ' ' " , .• ," , • '··. , • · , • . ~ : I \I ! ' 'i ~- ; .. J : ''· 6 No. 16695 GOVERNMENT GAZEITE, 21 SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATIERS RATIONALIS~TION AND A~~NDMENT ACT, 1995 · that ·person was in the service • of an audit office shall be continued and concluded as if the person concerned had been in the service'ofthe Office at the time of the alleged misconduct; . . , (g) any investigation or actioninstituted or being considered or which could have been instituted before the relevant effective date against such a person in terms '.of the provisions of. any law in respect of alleged incompetence or inability , shall be continued and concluded as if the person concerned had been in.the , service of. the .Office when the. alleged incompetence or ,inability became ·; .. .. ::·.: .. .;: . ! (3) lbe .Public Sei)Vice Act,. J 994, sllall c9.n~inue to apply t9 p~~sons .in the servi<~e, 9f 10 an audit office who do not make the election contemplated in subsecti9~ (! ). ,. , ; ., •· .. _. , . . ' • ,apparent . . . '. , .. ·., . . _,, _, ·····> .. ,, , .· .: ·- .. . ,. ').. 5 .~ . ' " ' ' ' ' -• - ._ ; ' •. ' •• -. _; - -_-: . ; . . ' .• I •• I ·' . . - . .- ; " ( ;._ .'·_ . • ·, ' _; . ; . 5. (1) The Board. shall~ hi orcter to effect the'niiionalisation· of the Office, iri addition to' any powers assig.ned to it in. terms of the Audit Arrangements Act, have the power to inake recommendations; give' direetio'ns and conduct enquiries in order to' establish .15 uniforffiity' as regards the'temis' arid cond:itions of e'mploymeht of the persons employed -" :" bytheOffice. (2) In order to exercise the powers granted to it by subsection (1), the Board may:..!..:... ._ ...... , . . ·· · · ' · .. ·· ·~·,.,.. •,.. ,;, .: ·· ·· ; f: ; . ~· ~-- ) : j ,. I ' . j I' ' ~i' (a) determine classes, groups and job descriptions of posts; and (b) determine the terms and conditions of employment generally: wllich;_shall 20 apply uniformly to each such class or group of posts. (3) In determining the terms and conditions of employmen~ generally applicable to a class. or:gro1:1p of persons etpployed _by .the. Qffice, the,Board. sqall properly take,intq account the percentage. of persons in a particul~ cl3:ss. or.,group to which ,a partic.lllar term or condition of service is applicable. 25 · .· : :.cL (4) When uniformity of the terms and conditions of employment of a class or group has been established on the recommendation' or by direction of the Board; rio person belonging to such a class or group shall, subject to subsections (5) and (6), have the right to retain a term or condition of employment which. is more favourable thimsudi uniform termorconditioriofemployment' · ·-·· · · ,. : ·. : : ·· ....• :. · ;;· .. ; (, (5) If a contract entered into between a person contemplated in section 4(1) and an - institution referred to in· section 236( I) of the Constitution before the relev'ant· effetti ve date contains special terms and conditions of employment applicable only to that person, which , are more · favourable than the . applicable . uniform . terms :and conditions of employment in the Office, the Board may not recommend or direct that such ·special 35 terms and conditions. of_ employment be changed without the consent of the person concerned, notwithstanding subsection (4). ; ,. (6) Notwithstanding su.bsection ( 4), the Board may recommend or direc.t.t)lat a person ()r .classor group of persons retain in full or.in Pll11 a particul~qermor condition of employment that is more favourable than the uniform teim or condition of employment 40 ~pplica.ble .~o ,the. rele~ant class ,or: group of personnel of the. Offi..c~' if. ~~er,~. are special . , . circumstances which justify such dispensation: Provided that any ,such retention of a more favourable : terjll _ or condition of employment shit! I noi c~ntinue- for more than twelve months after the date o(such recommendation 'or direction. ... 30 · , · : • ." : , ; • \ . • . ; • • : o • - l : i · ; ' ' ' · • - .'. I J . ; ! : l _ : ' <. _./ I - · , , t -~ • 4 ' t ~ , 1 ~ .. . - . : , ·, ! ' : , . ·' ; .• ' , f ,. · 1)-~sltional provisions '· · • • ; • • •• 0 • ; ~ . - • _.. : ~ ~ \ ' . ,·, 45 6. (I) Unle~s it would in any particular case obviously be i~~pp~opriat~: having regard to the objects of this Act, with effect from the relevant effective date any reference in any hiw to an auditor-genenil shill! be cons'trued as a reference to the' Auditor-General. ' . (2} Any' au.dit that ~as tO be earned out by an auditor-gener~l in' terms of a law mentioned in the Schedule shall, as from the relevimt effective date~' be earned out by the 50 ·· ' f\uditor~9eneral. , · ~.··: ,' ' , · . . · . : · .. · · . . . , . · ' ' (3} Any audit, enquiry, investigation or other pending' proceedings commenced in terms of any law. repe!lled by section 7 shall be .continued and conCluded .as if i~ 9~ they ~ad been,co~me'~cedafte'r,.t~erepeal of.thapaw . . · · . ·.(~).Anyirrecoverable portion of:the expenditure. related to ' the employ_ment of a person who' eJects io serve in' the Office iri terms o'f'section 4(1}, as determined by the . ·,.. . , . 1 ,· . · , · . " ' • . J- . 1SS 8 No. 16695 GOVERNMENT GAZETTE, 21 SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATIE~S RATION,ALI_SATION AND AMENDMENT ACT, 1995 Auditor-General in consultation with the Audit Commission, shall be defrayed from a vote designated by the Director-General: State Expenditure. , . ~ I ' . ." : , . ~ . .• ., '. : • ~. Repeal of laws. ,._, :, ' '' • , ' · , ; ·, I ''· The laws mentioned in the Schedule are hereby repealed with effect from the relevant effective dates to the extent indicated in the third column of the Schedule. 5 ' . -· : i . : ~ .·. ; .. "· , J ' ... Application of Act 122 of 1992 throughout Republic · · ·

8. The Audit Arrangements Act shall apply uniformly throughout the Republic. I ' , ' ' ' , : ; ' : ; ' -; ; ~ ~. I ,_: "li Amendment of section 1 of Act 122 of 1992 .. 9. Section.l·of the Audit Arrangements Act is hereby amended'"'"'"' • ::~· · · ·· .. ,,.J .: '>" ·(a), by .the substitution; for. the definition. of .''Commission" .of the following 10 ·: !;·:; ·: q:·.~ <: . ::· ·-.. _:i.r:· .ii:. ·.<~--· 'r,· .'-,;i ·.: ;l_-.:j ;•.-:;-1 L.,. ·: ::z -. .. ~. ..:~ il definition;-- · ~~: --. .. f'~ ; · • " 'Commission' means the [Commission for-Administration] Public , Service Commission established by.section [2(1)]209 ofthe [Commis- sion for Administration Act, 1984 (Act No. 65 of 1984)] .Constitu- tion ;':';· .;;-. _, _,_-: _. :_, ·;'.;:A.:_-:_.- ~-:. _ .;··; •· · 1.J''': . ,.,., :,\, . 1.· · _:·:; 15 · :' · (b h: by ;the substitution . for the definition of. "department':.· oL theAollowing definition: <. _ .::· ;.~,; '···. : . ~ " , .. :; · ;, .. :.. , " ·.'department' means a department contemplate~ iii ~ection [6(1)]7(2) . · ••• ofthePublicServiceAct;''; .. ··J · · · .(c) by the substitution for the definitionof."Public-ServiceAcC: of the followjng 20 •· .·A '··· •. definition:< , ... ' .... . . : : .. ·_.: .. . .. ,.,. ... ... . !•. ·. , · ·"'· · .. '~ :. ; ·:; '. -,-;,, :1 , ·:. • . , ·' .1'' " " 'Public Service Act' means the Public Service Act, [1984 (Act No.111 .. ,, · , of1984)] 1994;'\ .. , · . . ,- ! "' .• o I ' .· , · , : ' : ; • J ' - I , ' 1 ~ , ' .• . ~ • , i , ) .-·. , ) Amend1pent of s~c~ic,n ~ of Acti22 o_f 1992. _· 10. Section 2 of the AuditArrangements'Act is hereby amended by' the addition to !25 sub.section (4) o( the fol,owing proviso: ·· ···: - · ": Provided 'that this subsection shall riot' apply to a person who indicates in · ,· . _.'writing that he or she accepts the conditions of service determined by or under . · · .. ' ' · · this Act.". ·· ... Amendment of section 5 of ACt 122 of 1992 . · ..... ; . .. . , ' ·· ! ,; 30

11. Section 5 ~f the Audit Arrangen{ents A~t is h.~~b;: affi~nded.·by ~e.sllb.;tit~~oni~ subsectjon (3) for the expression ,"the Sout~ .African Rese~ye Bank" of_ the ~xpression "an institution registered as a bank in terms of the Banks Act,, 1990 (Act No. 94 of .. : . .. · . . ' ' · . 19,9,0)'\ .· ... · ..• ' . . . .. · ' • - ·~ Amendment of section 12 ·of Aci 122 of 1992 : ' o 0 • ' :. • ' ~ ·~ ~ L . . ' i ~ 35 '.: 12. Section 12 of the AuditArrangerri.ents Act is hereby amended by the substit~tion in paragraphs (a) and (b)of subsection'(2) iu1din subsection (3) for the expression "State President" of the word "President". Amendment of section 13 of Act 122 of 1992 . 13. Section-13 of the Audit Arrangements A.ct is h'ereby am~nd~d by the substitution 40 in subsection.(}) for parag~aph (b) of ~efollowhig paragraph:. . , ."(b) he or she is .not a member. of Parliament ' and becon1es the· subject o(a .. cond!tion contemplated in section [54( a), (b) or (c) ofth'e Republic of South . Africa Constitution Act, 1983 (Act~o.llO of1983)]42(l)(b), (c) or (d) of the Constitution; or". . . ' . .. .· . .. 45 . . . . . · . : ·: •. J ' ' 10 No. 16695 Act No: 53, 1995 GOVERNMENTGAZETIE;21 SEPTEMBER 1995 AUDIT MATTERS RATIONALISATION AND AMENDMENT ACT, 1995 ~'_;:I; ' "· ! Amendment of section ·16 of Act 122 of 1992 .. • ·

14. Section 16 ofih~ AuditAITang~ments ACi Is her~by'~~~d~d~-, ,._: .,. - • (a) by the substitution in subsection (1) for paragraph (a) of. th~. follo\Ving paragraph: ·' " '· •· ' ., ···' . i !:.-11 "; ._;:, ~~~(p).: 1 r.!-ay_ determin~ jts ~own pr~c~dureincluding the procedure with .::._ .. ·.: ,, '.":.-<:regard to. the establishment of an. executive. committee, .if .~ ·· necessary;"; 5 (b) by the substitution in,' paragraph_ (b), •. of· S!Jbse~;tiQtt (2). foqqe. expressipQ. "Republic of South Africa Constitution Act, 1983 (Act No. 110 of 1983)" of :i:.thewprdt,~Constitution,",;:and •. :: ..• c••: ... : ·_. ,. ·''. ,•,:;., :.<r ,;, (c)· by the substitution in subsection (3) for the word "eight" of the word ''seven''. Amendment ofsection}~lqf1c,t,g~,op992,"''~"' •,·,:.:~.J~-i k ' ~'". , :. I is: s~i:ii6~ u(~f'Ji~· A~dit:Ari:~~~iii~dt~'A:di is' 6;r~by -~~~d6d _:i,.; ',' ,~'; , ,, ;;{a,)_)>y ,t)le substitutiQP ~o~s.t,~_bsectio~ (2~ 9_f~e, follo~ing,subsection: . ::... ; ,;, .v . ;:•: · 1 , .~- · "(2) The members of the Board shalL be a ointed .b the Auditor , .Gen,eral,in consul~ti~n. witll,tl).e Au~it, 9!J.~~s.ion~:Prqyiqed, ,that at least two thirds of the members shall be "persons who -~t; .offipers in the -ll:~·,;.f')i;~i~!:,_:_~'~';;3.J}ft~;i~-.{, '!;l •;i.-,·,:!;~~r~·1;·:~ -Ji:J '·:J;(,.:;PJfi~t)o"i ·• ::~.:-, (b);~:oy;tl}e,9el~tion9~suqs_e<;:tions_~~)!lnd (~), .:: ::. 1:·_ .. , , ;,:~'~' ;''·L/-'!L·"-:~d :q. ... ;~:! iu~' :--.. } __ ,,,.• !:·7; i--:>.}i ~'~;:..1;-n;.··~.~-~il .•. A.filendm(!ntrif section 19.Q(ActJ.22,Qf1992- ~· , ,,,,; , .. . , ....• :, . ;... :; L .~ ,--_ ,- : , ; 1_6. !Section J 9, o( tht:; Audit Arrangement~ Act i~ hert<by, amendefi-:- · (a) by the addition in subsection (12) of the following paragraph: 10 15 20 i i ~-- " e re ardin measures contem lated in sectiori 8 3 a of the Constitution and measu~es; to prollJ.qte a staff compo$ition for tl}~ .Qffice 25 which is broadly representative of the South African cciinffiunity, ·_: .. ,·~:,lu' ~''' -notwithstanding section26.':, llOd:,n·.·;r;;;. ·· ·_.,;, · . '. i·. i'n.- .::1 (b) by the substitution in subsection (14)for,the,expression ''three highe$t post ( ,-_ ,_. .• _. -::.~1 , ,Ie_yel~·r_o(_tlle. !!X~ression_','~w~~i~~estjob _gr~d-~~~I~:_: _:. , . , !• . ./! Repeal of sections 20; 23, 34, 35, 36, 37, 45 and 49 of Act122. of 19?2 . '. /."1 ',·1~:1-.•!::~il,-.,._-,; ,:~:i.:.:i•.-i-~11.1, -~i:·_.-;·:.· ... · .... .; : -' . . -- 1,_. !"·:~··;~.; \(••:.-)~ .. --·.--·'. .. :, --. -~ - 30

17. Sections 20, 23, 34, 35, 36, 37;-45 and 4~ -of.the .1\udit ArraQgem~nts Act .ar~ hereby repealed. :;-i[; 1 r_; i.: .: ·; ~;.':~> . ·: ·:_;! _,i, ::::/ _.- ;;~. Amendment of section 25 of Acf122, of 1992._ ;: >.;;;;,:,;:·:~/ -·bi ,:-. >i: ·· ... ; !·;..;.:,... ·~ . .. '; ;· .;:i ;--i! i. I ~j,:J .:.; :1i,·.::· ... Li ,; .. :,;U ·;:.~ ,·lh·l ,._ \.J.:, . i · • . ; .t-t'-[ ··if; ~·-,lr~ . . '•;:l .~:-_, 'i

18. Section 25 of the Audit Arrangements Act is hereby amended by the substitutioQ • i • .. I ! ;_, 1 ·~---~•: ;,,_.'.i r·' ,; ' · · · ' , '· ! ' in subsection (1) for paragraph (b) of the following paragraph:· • .. , , . . "(b) has been convictt<~-of an,oll:ence.involving dishonesty [!)nd:sen,• tenced to imprisonment without the option of a fine and has not been . granted an uncQnditional p~rdon in respect. thereof]; o('_. i ~ .. · · • • : :·-; i; ~ ! : ,' ,; .. Amendment of section 31 of Act 122 of 1992 . ·, : ,; '' '. :, j. . ; . :. . ·.·· •• ' ... • -·. [ _ .. '.: ' -' i . . J : '.'' . : i ~ 35 , ,

19. Section 31 of the Audit Arrangements Act is hereby. amended by_ the ~~bstitution 40 ·.·. r. ' \ • : ' in subsection (1)(a) for the expression "15(1)(a)" of the expression "16(1)( a)". ' ' Substitution of section 33 of Act 122of1992 . :; . . . . ; 20. The: foilowing 's~ction I is ,he;eb)/ s~b~tituied for. section ·33 or" the' Audit An-angement8'Act: ·, .·' · • -.-. ." ' .. ·· ... · _ :· ·-:· ·' .· - . -~h·::;JJ:,.r:;,' ·r':J~;::;,::',,;!:,,._/',, ,, , . , _ '· ... ' ·· _!-~; · · ·-·~- :.·. ····-~-,' . . ·>· ~ ;!:~~--~~~ ---~· ...... j~· -· .. : ~--·':·~;)_ \.J·· f • • • . · , ; • ; .• "Inefficiency, misconduct and grievanc~-"·

33. An alle ation of inefficienc or misconduct on the art of an officer or employee or any grievance held or request made by an officer or employee shall be dealt with in terms of the Labour Relations Act, 1956 (Act No. 28 of 1956).". r • 45 12 No. 16695 GOVERNMENTGAZETIE, 21 SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATIERS RATIONALISATION AND AMENDMENT ACI', 1995 Amendment of section 50 of Act 122 of 1992

21. Section 50 of the Audit Arrangements Act is hereby amended- . (a) by the substitution in subsection (l) fortheword "shall'.' of the word ~·may"; '.' (b) by the substi_tuti<:>n .in paragraph (a) of subsection (1) for the expression '.'7(l)(a)(i)': of the expression "8(l)(a)(i)"; and . (c) by the addition of the following subsection: . .. 5 ~· 3 The Office rna on the recommendation of the Board and with the . approval of the Auditor-General in consultation with the Audit Commis sion, establish any other pension fund or funds for its . officers and .employees.in .terms :of the Pension Funds Act, ·1956.(ActNo. 24 of JO 1956).". . Substitution of section 51 of Act 122 of 1992

22. The following' ~ection · i~ he reb;' ~ubsti~ted for ~se~ 1 ti()n .' ~. i ~t< 'the A~dit Arrangements Act: . . · · : , . ~- • r • , ' . . . ., ' "Medi~ benefits-

51. Notwithstanding anything to the contrary contained in any, other law, an officer or employee who is still in the service of the Office or retires or has retired on pension, shall in respect of membership of.a medical ai9 association not be dealt with [as if he is}les's favourably than an officer or employee)n the Public Service: Provided that the Office may on the recommendation of the Board with · the approval of the Auditor-General establish any other medical aid scheme for its officers and employees under the Medical Schemes Act, 1967 (Act No. 72 ·of 1967>:: . 15 20 . Amendment ~r sectiori s4 of A~t 122 of 199,2 ... .. --

23. Sectio~' 54 of ilie. A~di~ Arf~ge~~ri~' A~t is ~ereby amended by the substitution 25 in subsection (1) for paragraph (k) of the following paragraph: "(k) the . establishment, composition, functions and procedures of [the · · . Advisory Committee. of the Office] a negotiating forum;" . . short title

24. This Act shall be called the Audit Matters Rationalisation and Amendment Act, 30 ' __ , . . . . . - .. . • . . . . 1995. . 14 No. 16695 GOVERNMENT GAZETTE,.2l SEPTEMBER 1995 Act No. 53, 1995 AUDIT MATTER~ RATIONAUSATI<?N AND AMENDMENT ACf, 1995 SCHEDULE LAWS REPEALED Number and year of Short title Jaw Extent of repe3J Act No. 66 of 1975 Act No. 111 of 1977 , Exchequer and Audit Act, ' ' ' · ' 1975 Finance Act, 1977 . . . - - Act No. 7 of 1979 .(Venda):. Act No. 101 of 1979 .Venda Exchequer and Audit AdjustmentAct, 1979 Finance Act, 1979 ··, · Chapter IV, as in force in the areas of the former Republics of Transkei and Venda ·· : r _. · • Section 27 as in force 'in the area of the former Rc- - . ·- public of. Venda The whole - -- - -- - -- • , , Section 18 as in force in the 'area of the former Re public ~f Venda Part V . , Act No. 28 of 1985 (Ciskei) 'Act No.3 of 19S6 . (Transkei) Act No. 5 of 1986 (Transkei) Act' No.· 21 'of 1987 (Transkei) .i Act No.• 13 of 1988 (Transkei) · i • Act No. 32 of 1992 (Bophuthatswana)c ~· ·- : ·~ • Exchequer and Audit Act, · · 1985 ·Exchequer and Audit Amendment Act, 1986 Second Exchequer and Audit The whole AmendmentAct, 1986 General Law Amendment • ·. Act, 1987 · ' General Law' Amendment· Act,.1988 "- · Audit ~ct,' _1992. ' -t~ .. -- .' '_ ·-l . Section 8 . ' I I . The whole Section2 · ·