. Must audit and report on accounts, financial statements and financial management of national and provincial departments, constitutional institutions, Parliament and legislatures, municipalities and their entities and when required by specific legislation, at individual and consolidated level, as applicable. . May audit and report on accounts, financial statements and financial management of public entities listed in the Public Finance Management Act (PFMA), entities funded from the National Revenue Fund (NRF) or municipality and entities that receive monies in terms of legislation for a public purpose.