Audit Action Plans
PAA Referrals & Certificates of Debt
Referrals to investigating bodies and certificates of debt issued under the Public Audit Act amendments.
Closing the loop from finding to consequence
The Public Audit Act amendments allow the AGSA to refer material irregularities to public bodies for investigation and to issue certificates of debt where losses are not recovered. Tracking these referrals and certificates is essential evidence that the accountability cycle is actually closing, not stalling at the audit report. AuditPro Core records every referral and certificate of debt against its originating irregularity so oversight bodies can see consequence following finding.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Referrals made
38
Certificates of debt
6
Under investigation
21
Concluded
11
Referrals by investigating body
Referral status
| Investigating body | Referrals | Concluded | Open |
|---|---|---|---|
| SIU | 14 | 4 | 10 |
| Public protector | 9 | 3 | 6 |
| SAPS / DPCI | 8 | 2 | 6 |
| National Treasury | 5 | 2 | 3 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Referral to investigating bodies
Where an MI involves suspected criminal conduct, the AGSA refers it to bodies such as the Hawks, SIU or NPA. The referral hands the matter to a body empowered to investigate and prosecute.
Certificates of debt
A certificate of debt is the AGSA's instrument for recovering a quantified loss directly from an accounting officer who failed to act. It converts a remedial failure into an enforceable personal debt.
PRECCA and the criminal dimension
Many referred matters intersect with the Prevention and Combating of Corrupt Activities Act, where corruption carries criminal liability beyond financial recovery. Tracking referral outcomes links audit findings to the wider integrity system.
How AuditPro Core Bridges the Gap
- Referral ledger: each referral is logged with its receiving body, date, originating MI and current investigation status.
- Certificate tracking: certificates of debt are recorded with the named official, amount and recovery progress.
- Traceability to source: every referral links back to the material irregularity and underlying evidence that prompted it.
- Audit-ready export: generate a consolidated referral and recovery schedule for council, the AGSA or the SCOPA.
Key Takeaways
- Referrals route material irregularities to bodies empowered to investigate and prosecute.
- Certificates of debt make non-acting accounting officers personally liable for losses.
- Referred matters often carry criminal liability under PRECCA, not just financial recovery.
- Tracking referral outcomes proves the accountability cycle reaches consequence.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.