A fund set aside to finance special investigations or audits for which the AGSA may not be able to recover the cost from a specific auditee. The special audit services reserve amount of R4, 964 has not been increased in the 2010/11 financial year. The AGSA indicated that the former Audit Commission instructed that the reserve should not be increased before further guidance is provided by the Committee which is established in terms of section 55 (b) (ii) of the Constitution. It prescribes that the NA must provide for mechanism to maintain oversight of any organ of State.