<P> Section 181 (2) of the Constitution asserts that the Auditor - General is independent, and that the powers and functions of the office should be exercised without fear, favour or prejudice . In terms of section 189, the tenure of the Auditor - General is for a fixed, non-renewable term of between five and 10 years . The Public Audit Act gives detailed effect to the constitutional provisions, and deals with such matters as conditions of service, functions, administration, reporting obligations and powers of investigation . The provisions for appointment and removal are similar to those that apply to the Public Protector . As with the Public Protector, these provisions are intended to ensure that the Auditor - General is independent of the executive and of other influences, and responsible only to Parliament . Unlike the Public Protector, however, the Auditor - General is not reliant on the executive for its funding . The office funds itself by charging fees for its services, "a feature that undoubtedly enhances its political independence ." Stuart Woolman and Yolandi Schutte describe the Auditor - General as the institution most likely of all the Chapter 9 institutions to retain its independence and discharge its constitutional responsibility . </P> <P> The Auditor General's office was established by legislation in 1911, and this legislation was amended over the years, with the institution celebrating its centenary in 2011 . </P> <P> The first auditor general, as appointed per the Constitution, was Shauket Fakie who served until his retirement in 2006 . Terence Nombembe was appointed on 1 December 2006 and served until 30 November 2013 . Nombembe is a member of the South African Institute of Chartered Accountants as a Chartered Accountant (South Africa). On 1 December 2013 the President of the Republic appointed Thembekile Makwetu to replace Nombembe, whose term had ended . Makwetu, who is also a chartered accountant (SA) by profession, has served as deputy auditor general for six years prior to his appointment as the auditor general . </P> <P> As to the effectiveness of the Auditor - General in practice, Sarkin's assessment of 2000 was more sanguine than in relation to the Public Protector . He noted that the office had "done some excellent work," and described the incumbent of the time, Shauket Fakie, as "more vigorous and energetic" than his predecessor, whose work had been criticised . Some of the more recent investigations conducted by the Auditor - General have exposed instances of financial mismanagement ranging from huge debt at the Government Printing Works and unauthorised expenditure by several government departments to the fraudulent allocation of subsidies in the Department of Housing and irregularities in procurement processes at the Companies and Intellectual Property Registration Office . </P>

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