The auditor's, incl auditor-general's, role is to examine annual financial statements and report if it's free from material misstatement. Essentially, they're consultants and the most they can do is make recommendations. The AG is not a prosecuting judge, and while giving the office more powers is an admirable intention, most lay people, ie non-accountants, misunderstand the role of auditors. The PFMA, MFMA, Treasury regulations and other laws contain sufficient guidelines and safeguards to ensure state entities maintain proper financial systems, procedures and records - remember, a couple weeks ago Helen Zille complained about the stringent purchasing procedures. The failures we're seeing are with management, boards and the lack of political oversight to ensure accounting compliance and the will to remedy it, and systemic incompetence and corruption. If anything, sanction in the various laws guiding financial management of state entities must be made more stringent and enforced.