Auditor-general Tsakani Maluleke has lauded the provisions in the Public Audit Act that allow the auditor-general’s office to identify material irregularities and ultimately hold accounting officers personally liable for them if no action is taken to remedy them. 

In terms of the act, material irregularities refer to any noncompliance with or contravention of legislation, fraud, theft or breach of fiduciary duty that resulted in or is likely to result in a material financial loss, the misuse or loss of a material public resource or substantial harm to a public sector institution or the general public. The act lays down a process to be followed once a material irregularity has been identified. ..

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