Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)Chapter 8 : Responsibilities of Municipal OfficialsPart 1 : Accounting officers69. Budget implementation |
| (1) | The accounting officer of a municipality is responsible for implementing the municipality's approved budget, including taking all reasonable steps to ensure— |
| (a) | that the spending of funds is in accordance with the budget and is reduced as necessary when revenue is anticipated to be less than projected in the budget or in the service delivery and budget implementation plan; and |
| (b) | that revenue and expenditure are properly monitored. |
| (2) | When necessary, the accounting officer must prepare an adjustments budget and submit it to the mayor for consideration and tabling in the municipal council. |
| (3) | The accounting officer must no later than 14 days after the approval of an annual budget submit to the mayor— |
| (a) | a draft service delivery and budget implementation plan for the budget year; and |
| (b) | drafts of the annual performance agreements as required in terms of section 57(1)(b) of the Municipal Systems Act for the municipal manager and all senior managers. |