Auditor-General of 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) as a state institution supporting the constitutional democracy. the constitutional functions of the agsa are set out in section 188 of the constitution and sections 4 of the public audit act (act no. 25 of 2004). resolution a/66/209 adopted by the united nations general assembly further endorses the independence of supreme audit institutions (sais). the agsa annually produces audit reports on all government departments, public entities, municipalities and public institutions. over and above these entity-specific reports, the audit outcomes are analysed in general reports that cover both the public finance management act (pfma) and municipal finance management act (mfma) cycles. in addition, reports on discretionary audits, performance audit, and other special audits are also produced. the auditor-general tables reports to the legislature with a direct interest in the audit, namely parliament, provincial legislature or municipal councils. these reports are then used in accordance with their own rules and procedures for oversight.