Finance and Audit Act
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
Later amending instruments held: Finance (Miscellaneous Provisions) Act 2017 (Act No 10 of 2017), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025), Finance and Audit (Amendment) Act 2025 (Act No. 3 of 2025).
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Sections
- 1 Short title
- 2 Interpretation
- 2A Financial year
- PART II: FINANCE
- 3 Consolidated Fund
- 3A Carry-over of capital expenditure
- 4 Vote on account
- 4A Fiscal rule
- 5 Provision for contingencies
- 6 Other advances from Consolidated Fund
- 8 Deposits
- 9 Special Funds
- PART III: AUDIT AND ACCOUNTS
- 15 Powers of auditors
- 16 Duties of Director of Audit
- 17 Powers of Director of Audit
- 17A Protection from liability
- 18 Losses and irregularities
- 18A Internal audit
- 18A Internal audit
- PART III: AUDIT AND ACCOUNTS
- 19 Annual statements
- 20 Annual certificates and reports
- PART IV: MISCELLANEOUS
- 20A Financial activities
- 21 Designation of officers
- 22 Financial instructions
- 22A Capital Project Process Manual
- 22B Non-compliance with instructions
- 23 Delegation of powers
- 24 Regulations