The potential impact of the Public Audit Amendment Act of 2018, on the effectiveness of the Auditor-General South Africa

The Auditor General South Africa (AGSA) is one of six Chapter 9 institutions which were established to strengthen South Africa's constitutional democracy. The AGSA acting together with other relevant government role players, has not had what one could call, great success in bringing about significantly improved public financial management in South Africa. This conceptual article posits, on the basis of an integrated literature review undertaken: that even with the Public Audit Amendment Act 5 of 2018 (PAAA) in effect, only with the full support of the legislative and the executive arms of government, would the additionally empowered Auditor General South Africa (AGSA) have an impact on the improvement of public financial management - and that such support may probably, not be forthcoming for a while. Furthermore, it is also argued that the AGSA did not fully appreciate the implication for his powers, as contained in sections s5(1)(d), s(5)(2)(c), s5(3) and s20(3) of the Public Audit Act 25 of 2004 (PAA).