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The purpose of the Department of Agricultural Credit and Land Tenure was to promote the stabilisation of the undertakings of farmers and prospective farmers who could not obtain credit from normal financial institutions, and to acquire land and control State land.

ORGANISATION AND MAIN FUNCTIONS

Land Tenure Board: Advised the Minister on the value of land, and any rights in or over land; the alienation and allocation of non-agricultural State land, and on any other matter which the Minister may refer to the Board.

Agricultural Credit Board: Decisions on the nature and extent of assistance to farmers or prospective farmers, as well as the conditions of such assistance. The Board was assisted by agricultural credit committees in each magisterial district. The Board also advised the Minister on matters concerning agricultural land.

Land Acquisition Branch: Acquisition of land for specific public purposes.

State Land Control Branch: Control over the State's interests in land.

Assistance Branch: Granting of financial assistance for agricultural purposes.

Survey Branch: Control of all matters regarding cadastral, topographic and geodetic surveying. The Branch consisted of two main divisions, namely the offices of the surveyors-general which dealt with cadastral surveys on a provincial basis, and the trigonometrical survey office which controlled topographic, cartographic and geodetic work.

National Parks Board of Trustees: This Board was a statutory board controlling State land proclaimed national parks. The Department made available the required land as well as certain funds, and handled all legislative measures.

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