Compliance
PRECCA Section 34 Reporting
Mandatory reporting of corrupt activities over R100k to the SAPS under PRECCA.
Why Section 34 reporting is a personal legal duty
PRECCA imposes a positive, individual obligation on persons in authority to report knowledge or suspicion of certain corrupt activities, and failure to do so is itself a criminal offence. The duty bites where the amount involved exceeds R100 000, making timely reporting to the SAPS a non-negotiable compliance control. AuditPro Core tracks Section 34 reporting against qualifying matters so that the entity meets its mandatory reporting obligations and protects its officials from personal liability.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Reportable events
29
Reported to SAPS
21
72%
Overdue reports
8
Avg reporting lag
34 days
Reporting lag trend (days)
Reportable events register
| Ref | Amount | Reported | Lag (days) |
|---|---|---|---|
| PR-061 | R 410 k | Yes | 18 |
| PR-068 | R 1.2 m | No | 0 |
| PR-074 | R 230 k | Yes | 51 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The Section 34 duty
Persons holding a position of authority who know or ought reasonably to suspect a listed offence must report it to a police official. The duty is mandatory, not discretionary, once the threshold is met.
The R100 000 threshold
The reporting obligation is triggered where the corrupt activity involves an amount of R100 000 or more. Tracking qualifying matters against this threshold ensures reportable cases are not overlooked.
Failure to report as an offence
Omitting to make a required report is itself punishable under PRECCA. This converts reporting from good practice into a personal legal exposure for the responsible official.
How AuditPro Core Bridges the Gap
- Threshold detection: identifies matters meeting the R100 000 reporting trigger.
- Reporting workflow: records the SAPS report, reference number and date for each qualifying matter.
- Exception flagging: highlights qualifying matters not yet reported within a reasonable period.
- Audit-ready export: evidences Section 34 compliance for each case in the audit file.
Key Takeaways
- Section 34 reporting is a mandatory personal duty, not a choice.
- The R100 000 threshold triggers the obligation for listed offences.
- Failing to report is itself a criminal offence under PRECCA.
- Capture the SAPS reference and date to evidence each report.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.