Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 4: Administration of Auditor-GeneralPart 3: Financial administration46. Financial misconduct by staff members |
| (1) | The Deputy Auditor-General commits an act of financial misconduct if the Deputy Auditor-General deliberately or negligently— |
| (a) | fails to comply with a requirement of section 41(1) or (3) or 43; or |
| (b) | makes or permits, or instructs any other person to make, an irregular expenditure or a fruitless and wasteful expenditure. |
| (2) | A member of the staff of the Auditor-General commits an act of financial misconduct if that staff member deliberately or negligently – |
| (a) | fails to carry out a duty delegated to that staff member in terms of section 48; |
| (b) | contravenes or fails to comply with a requirement of section 44 or a condition of any delegation of a power or duty in terms of section 48; or |
| (c) | makes or permits, or instructs any other person to make, an irregular expenditure or a fruitless and wasteful expenditure. |
| (3) | Financial misconduct is a ground for dismissal or suspension of, or other appropriate sanction against, a staff member in the administration despite any other legislation. |