South AfricaZA

Article 188 of the Constitution of South Africa

Article
188
Chapter
CHAPTER 6 — PROVINCES
Index row title
(1) The Auditor-General must audit and report on the accounts, financial
Source document
The South Africa Constitution
Provision ID
97dc016c-8cd0-4360-87f9-7f719d306cb9

158 words

Verbatim text

statements and financial management of— (a) all national and provincial state departments and administrations; (b) all municipalities; and (c) any other institution or accounting entity required by national or provincial legislation to be audited by the Auditor-General. (2) In addition to the duties prescribed in subsection (1), and subject to any legislation, the Auditor-General may audit and report on the accounts, financial statements and financial management of— (a) any institution funded from the National Revenue Fund or a Provincial Revenue Fund or by a municipality; or (b) any institution that is authorised in terms of any law to receive money for a public purpose. (3) The Auditor-General must submit audit reports to any legislature that has a direct interest in the audit, and to any other authority prescribed by national legislation. All reports must be made public. (4) The Auditor-General has the additional powers and functions prescribed by national legislation. Chapter 9: State Institutions supporting Constitutional Democracy 96Tenure

What this means

  • The index files this text under article 188 of the Constitution of South Africa.
  • The index files it under the chapter heading “CHAPTER 6 — PROVINCES”.
  • The passage runs to about 158 words.

The row’s stored title is a body fragment, not a heading (“(1) The Auditor-General must audit and report on the accounts, financial”), so it is not used as the provision’s title here.

The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

No rights vocabulary from our fixed word list appears in this passage, so no plain-language reading is offered for it.

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of South Africa, article 188, Portable Lawyer, https://www.portablelawyer.app/provision/97dc016c-8cd0-4360-87f9-7f719d306cb9 (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/97dc016c-8cd0-4360-87f9-7f719d306cb9

Accessed 25 October 2026.

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