In 2017-18 the amount required was R132 million while only R46 million was appropriated for this purpose. As a result, a shortfall of not less than R86 million was realised. Unpaid audit fees deprive the Auditor-General of much needed cash flow to do its work and put its financial viability at risk. Considering the need for affordable audit fees and preventing the misuse of funding through the direct charge, without impeding the Auditor- General's constitutional mandate, the 2018 Public Audit Amendment Act provides for the Auditor-General to consult the National Treasury on the scope, nature and frequency of audits and the basis of the calculation of audit fees.