6.4 Reports of the Auditor General

The reports' machinery (the constitutional discipline): the annual reports (the President's submission → the parliament's tabling → the PAC's examination (the LAW5605-U8.4's committee depth)); the levels' reports (the provincial-and-local versions' separate tabling (the assemblies' scrutiny)); the report's content (the certification-of-accounts; the irregularities' catalogue (the famous findings: the arrears'-and-advance faces, the non-deposit-and-misappropriation lines); the compliance-audit's observations (the rules' violations); the performance findings (the inefficiencies)); the follow-up (the PAC's hearings (the ministries' answer duty); the action-takenreports (the implementation's tracking — the chronic gap (the audit's "recommendations' implementation" lament))).