Section 38 (1) of the Public Audit Act 25 of 2004 (PAA) requires that the affairs of the Auditor-General (AG) be conducted in accordance with a business plan and budget prepared by the AGSA for each financial. The budget must include estimates of revenue and expenditure, for the year to which it relates and the basis on which audit fees for the year to which the budget relates. Furthermore, section 38(2) of the PAA requires that the AGSA must at least six months before the start of a financial year submit the budget and business plan referred to in subsection (1) to the Committee on the Auditor-General (the Committee). Section 38(3) of the PAA regulates that the Committee as the oversight mechanism must consider the budget and business plan and within two months of receipt thereof submit its recommendations to the Speaker for tabling in the National Assembly (NA) and the National Treasury.