| Act No. 200, 1993 | Constitution of the Republic of South Africa, 1993 |
qualifications of a beneficiary of a special pension referred to in subsection (1), the conditions for the granting thereof and the manner of the determination of the amount of such pension, taking into account all relevant factors, including, inter alia, any other remuneration or pension received by such beneficiary.
Income tax of elected representatives
190. Without derogating from the Receiver of Revenue’s powers and functions, the Receiver of Revenue shall annually assess the income tax returns of all elected representatives at all levels of government.
Auditor-General
Establishment and appointment
191. (1) There shall be an Auditor-General for the Republic.
(2) The President shall whenever it becomes necessary appoint as Auditor-General a person—
Provided that if any nomination is not approved as required in paragraph (b), the joint committee shall nominate another person.
(3) The Auditor-General shall be a South African citizen who is a fit and proper person to hold such office and who shall be appointed with due regard to his or her specialised knowledge of or experience in auditing, state finances and public administration.
(4) Unless the new constitutional text provides otherwise, the Auditor-General shall be appointed for a period of not less than five years and not more than ten years and shall not thereafter be eligible for re-appointment.
(5) If the Auditor-General is absent or unable to exercise and perform his or her powers and functions, or if the office of Auditor-General is vacant, the highest ranking member of the Auditor-General’s staff shall act as Auditor-General until the vacancy is filled, and shall for that purpose have all the powers and functions of the Auditor-General.
(6) The remuneration and other conditions of service of the Auditor-General shall be as prescribed by or under an Act of Parliament, and such remuneration and the other conditions of service shall not be altered to his or her detriment during his or her term of office.
(7) The Auditor-General shall not perform remunerative work outside his or her official duties.
(8) The Auditor-General shall not hold office in any political party or political organisation.
(9) The Auditor-General may be removed from office by the President, but only on the grounds of misconduct, incapacity or incompetence determined by a joint committee of the Houses of Parliament composed as provided for in subsection (2)(a), and upon receipt of a request for such removal made by Parliament in pursuance of a resolution to that effect adopted at a joint sitting of the National Assembly and the Senate.
(10) An Auditor-General who is the subject of an investigation by a joint committee in terms of subsection (9), may be suspended by the President pending a decision in such investigation.
(11) The Auditor-General may at any time resign, subject to his or her conditions of service, by lodging his or her resignation in writing with the President.
