Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)RegulationsMunicipal Supply Chain Management Regulations, 2005Chapter 2: Framework for Supply Chain Management PoliciesPart 4: Other Matters45. Awards to close family members of persons in the service of the state |
The notes to the annual financial statements of a municipality or municipal entity must disclose particulars of any award of more than R2 000 to a person who is a spouse, child or parent of a person in the service of the state, or has been in the service of the state in the previous twelve months, including—
(a) | the name of that person; |
(b) | the capacity in which that person is in the service of the state; and |
(c) | the amount of the award. |