48 Financial year of Fund
The financial year of the Fund shall be the period of twelve months ending on the 31st December in each
year.
49 Accounts and audit of Fund
(1) The Commission shall cause proper books of accounts of the Fund to be kept, together with adequate financial and other records in relation thereto, and, within three months after the end of the financial year to which
the accounts relate, shall submit the accounts to the Comptroller and Auditor-General for audit in terms of subsection (2).
(2) The accounts of the Fund shall be audited by the Comptroller and Auditor -General, who shall have all the
powers conferred upon him by section 9 of the Audit and Exchequer Act [Chapter 22:03] as though the assets of
the Fund were public moneys or State property.
PART IX
F URTHER P OWERS OF COMMISSION
50 Power of Commission to conduct investigations, audits or inquiries
(1) For the purpose of conducting an investigation, inquiry or hearing in terms of this Act, other than an inquiry in terms of Part VIIA, the Commission shall have the same powers, rights, and privileges as are conferred
upon a Commissioner by the Commissions of Inquiry Act [Chapter 10:07], other than the power to order a person
to be detained in custody, and sections 9 to 13 and 15 to 18 of that Act shall apply, mutatis mutandis, in relation to
any hearing and determination of any matter before the Commission under this Act and to any person summoned
to give or giving evidence before the Commission.
[Subsection amended by section 5 of Act 20 of 2007]
(2) The Commission may require any record, including a record containing personal information held by a
public body, to be produced as evidence.
(3) A public body requested by the Commission to produce a record in terms of subsection (2) shall do so
within a period of ten days from the day that such record was requested
51 Restrictions on disclosure of information by Commission and staff
(1) The Commission and any person acting for or under its direction shall not disclose any information obtained during the performance of their duties, powers and functions under this Act, except in the circumstances
provided for in subsections (2) to (5).
(2) The Commission may disclose, or may authorise anyone acting on its behalf or under its direction to disclose, information that is necessary to—
(a) conduct an investigation, audit or inquiry under this Act; or
(b) establish the grounds for findings and recommendations contained in a report made under this Act.
(3) In conducting an investigation, audit or inquiry under this Act and in a report made under this Act, the
Commission and anyone acting for or under the direction of the Commission shall take every reasonable precaution to avoid disclosing information that a head of a public body may not disclose in terms of this Act.
(4) The Commission may disclose to the Attorney-General information relating to the commission of an offence if it considers that there is enough evidence to prove the commission of an offence.
(5) The Commission may disclose, or may authorise anyone acting for or under its direction to disclose, information in an appeal.
52 Delegation of powers by Commission
(1) The Commission may delegate to any person any duty, power or function under this Act except the power
to delegate in terms of this section.
(2) A delegation made in terms of subsection (1) shall be in writing and may contain any conditions or restrictions that the Commission considers appropriate.
52A Power of Commission to issue orders
(1) Subject to sections fifty two B and ninety A, the Commission shall have power—
(a) to issue orders in relation to any matter referred to in paragraphs (a) to (e) or (g) of subsection (1) of
section fifty-two B;
(b) on its own initiative or at the request of any person, to issue orders—
(i) requiring that a duty imposed by or under this Act be performed;
(ii) extending a time limit in terms of section eleven or extending any other time limit in terms of
this Act;
(iii) confirming, exempting or reducing a fee, or ordering a refund, in the appropriate circumstances;
(iv) confirming a decision not to correct personal information or specify how personal information is
to be corrected;