Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)

Chapter 8 : Responsibilities of Municipal Officials

Part 1 : Accounting officers

74. General reporting obligation
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(1)The accounting officer of a municipality must submit to the National Treasury, the provincial treasury, the department for local government in the province or the Auditor-General such information, returns, documents, explanations and motivations as may be prescribed or as may be required.

 

(2)If the accounting officer of a municipality is unable to comply with any of the responsibilities in terms of this Act, he or she must promptly report the inability, together with reasons, to the mayor and the provincial treasury.