1) The Public Audit Act, 2004 (Act No. 25 of 2004) as amended in section 5(1B)(b) states that the Auditor-General has the power to issue a certificate of debt, as prescribed, where an accounting officer or accounting authority has failed to comply with remedial action. The Regulations published on 1 April 2019 state in section 12 that for purposes of this Part, “accounting officer” also includes a former accounting officer, and “member of the accounting authority” also includes a former member of the accounting authority. Public officials that have left the institutions therefore can still be issued with certificates of debt.
2) and (3) The National Treasury does not maintain this information. The Auditor General of South Africa should be engaged to obtain the detailed information.