Auditor-General welcomes withdrawal of court appeal by Road Accident
Fund
PRETORIA –Auditor-General (AG) Tsakani Maluleke has welcomed the withdrawal of the
appeal by the Road Accident Fund (RAF) against the Gauteng Division of the High
Court’s ruling that it was inappropriate to interdict the AGSA from exercising its
constitutional obligations to audit and report. The appeal had been set down for
argument in the Supreme Court of Appeal on 8 May 2023.
The court judgement, handed down on 24 February 2022, was a challenge against the
AG tabling the RAF audit report in Parliament, as prescribed the Public Audit Act, which
mandates the AG to do within a particular timeframe after completing the audit.
“This is a step in the right direction and a welcome development that confirms our longheld view that the Constitutional function of the AGSA, as the country’s independent
supreme audit institution should not be interfered with. Furthermore, we remain
convinced that airing accounting and auditing matters before the courts is not in the
best interest of audit and financial accountability. We are now preparing for the review
application brought by the RAF in the High Court, which is set down for argument on
4 and 5 October 2023,” says AG Maluleke.
In its withdrawal, the RAF also committed to pay the AGSA’s legal costs, including the
cost of two counsels. The AGSA demanded this relief on the basis that this legal
challenge was not necessary and not in the interest of public accountability.
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The AGSA reiterates that while any auditee may approach the courts to seek relief, the
institution’s dispute resolution processes should be used to resolve audit disputes. For
many years, the AGSA has succesfully used these processes to settle audit disputes in a
fair manner, as guided by the Public Audit Act and the International Auditing
Standards. The AGSA dispute resolution process has recently been updated and is
available to all auditees.
The national audit office is committed to carrying out its constitutional mandate in a
manner that is fair and without fear, favour or prejudice to all those it audits.
