1. INTRODUCTION The Constitution of the Republic of South Africa (Act No. 108 of 1996) requires state institutions supporting democracy to be accountable to the National Assembly (NA), and to report on their activities and the performance of their functions to the Assembly at least once a year. In addition, section 10(1) of the Public Audit Act (PAA) No. 25 of 2004 requires the Auditor-General of South Africa (AGSA) to report annually to the National Assembly on his or her activities and the performance of his or her functions.