The Committee was briefed by Auditor General SA on its new mandate that gives it the ability to refer cases, recommend remedial action and issue certificates of debt. AGSA identified 16 auditees with material irregularities during the 2018/19 audit. The process is the accounting officer is notified, and given 20 days to respond to the notification of the material irregularity. AGSA will then allow reasonable time – up to six months – for its recommendations to be implemented. AGSA will follow up and if the recommendations were implemented. then remedial action will be implemented on the accounting officer. Once remedial action has been recommended, when following up, the accounting officer will be given 20 days’ to respond about the steps that have been taken. Once AGSA gets the responses, they will be assessed. If they are insufficient, the accounting officer will be notified that AGSA is going to start the certificate of debt process. Once the certificate of debt starts, the entity will have the opportunity to do a verbal representation to the Material Irregularity Advisory Committee appointed by the Auditor General. Based on the Committee’s recommendation, the Auditor General will consider if a certificate of debt is to be issued. This entire process of communication, notification, receiving responses and giving opportunity to do verbal presentation, can easily take up to 18-19 months. For example, for this year if there are going to be certificates of debt, it is only going to happen in October 2020. That is to ensure reasonable time is given. The Committee found the capacity building session to be very informative.

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