Chapter 12 : Financial Reporting and Auditing

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121. Preparation and adoption of annual reports

122. Preparation of financial statements

123. Disclosures on intergovernmental and other allocations

124. Disclosures concerning councillors, directors and officials

125. Other compulsory disclosures

126. Submission and auditing of annual financial statements

127. Submission and tabling of annual reports

128. Compliance to be monitored

129. Oversight reports on annual reports

130. Council meetings open to public and certain public officials

131. Issues raised by Auditor-General in audit reports

132. Submissions to provincial legislatures

133. Consequences of non-compliance with certain provisions

134. Annual report to Parliament