The Constitution of the Republic of South Africa (Act 108 of 1996) requires state institutions supporting democracy to be accountable to the National Assembly (NA) and to report on their activities and the performance of their functions to the National Assembly at least once a year. In addition, section 10 (1) of the Public Audit Act no. 25 of 2004 requires the office of the Auditor-General (AG) to report annually to the National Assembly on its activities and the performance of its functions. Auditor- General of South Africa (AGSA) is the Supreme Audit Institution of the Country. Section 181 (1) (e) of the Constitution establishes the AGSA as the institution that strengthens constitutional democracy in South Africa. The governing principle vested upon the AG by section 181 (2) of the Constitution states that the AGSA is independent, and subject only to the Constitution and the law, and it must be impartial and must exercise its powers and perform its functions without fear, favour or prejudice.