The Provincial Auditor, an official on the establishment of the Office of the Auditor-General, was the head of the Audit Branch, the aim of which could be defined as follows: “To satisfy the legislature that order is maintained in the financial transactions of the Provincial Administration and Local Authorities.”
The Provincial Auditor was responsible for the auditing of the accounts from:
1) all departments and sections of the Cape Province;
2) institutions or bodies, including the ±260 local authorities, the auditing of whose accounts was assigned to him by ordinance;
3) other institutions or bodies of which he was appointed auditor by the Administrator in accordance with the provisions of an ordinance.
In the execution of these duties he must check, scrutinise and audit all records and accounts of the Cape Province, local authorities and other institutions and bodies, as well as those of all persons entrusted with the receipt, safekeeping, payment or issuing of money, stamps, securities, equipment or stores.
Furthermore he must satisfy himself that:
1) all reasonable precautions have been taken to ensure the proper collection of moneys, and that the relevant legal stipulations are observed;
2) all issues and payments are made in accordance with proper authorisation and are supported by adequate receipts or documentation;
3) all moneys are expended effectively and economically;
4) effective control measures are applied to protect the assets of the Province or institution concerned;
5) all allocations are utilised for the purpose for which they were granted, and that allocations are not exceeded.
In addition to his normal duties, the Provincial Auditor was required to:
1) provide guidance and advice with regard to legislation with financial implications, and to assist with the formulation of the relevant clauses;
2) serve in committees when policy and executive measures were determined;
3) assist smaller municipalities in updating and finalising their accounts, and to provide training during the auditing sessions;
4) attend all congresses of municipalities and divisional councils, and of the Institute of Municipal Accountants, and to put the case of the audit section when required to do so;
5) attend the regional meetings of town clerks and treasurers, which were held regularly;
6) attend the annual Administrators’ Conference in an advisory capacity.
Provincial Auditors since 1910:
GFW Batho, 1910 – 1928
WH Green, 1929 – 1931
O Chapman, 1932
TW Koller, 1933 – 1940
FJ Price, 1941 – 1943
DS Ross, 1944 – 1945
EC Mason, 1946 – 1948
HJA Bartie, 1949 – 1952
JC Tromp, 1953 – 1957
J Bramley, 1958 – 1960
A Davel, 1961 – 1965
WL Bier, 1966 – 1971
JP Hugo, 1971 – 1985
