The functions of the Auditor-General of South Africa are described in section 188 of the Constitution and are further regulated in the Public Audit Act, Act 25 of 2004. This Act mandates the Auditor-General of South Africa to perform constitutional and other functions. Constitutional functions are those the Auditor-General of South Africa performs to comply with the broader mandate described in the Constitution. Section 4 of the Act makes a further distinction between mandatory and discretionary audits.