Part 1 : Accounting officers

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60. Municipal managers to be accounting officers

61. Fiduciary responsibilities of accounting officers

62. General financial management functions

63. Asset and liability management

64. Revenue management

65. Expenditure management

66. Expenditure on staff benefits

67. Funds transferred to organisations and bodies outside government

68. Budget preparation

69. Budget implementation

70. Impending shortfalls, overspending and overdrafts

71. Monthly budget statements

72. Mid-year budget and performance assessment

73. Reports on failure to adopt or implement budget-related and other policies

74. General reporting obligation

75. Information to be placed on websites of municipalities

76. Protection of accounting officer