• Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)
  • Notice No. 176 of 2004
  • Act
  • Chapter 1 : Interpretation, Object, Application and Amendment of Act
    • 1. Definitions
    • 2. Object of Act
    • 3. Institutions to which Act applies
    • 4. Amendments to Act
  • Chapter 2 : Supervision over Local Government Finance Management
    • 5. General functions of National Treasury and provincial treasuries
    • 6. Delegations by National Treasury
  • Chapter 3 : Municipal Revenue
    • Part 1 : Municipal bank accounts
      • 7. Opening of bank accounts
      • 8. Primary bank account
      • 9. Bank account details to be submitted to provincial treasuries and Auditor-General
      • 10. Control of municipal bank accounts
      • 11. Withdrawals from municipal bank accounts
      • 12. Relief, charitable, trust or other funds
    • Part 2 : Cash, investment and asset management
      • 13. Cash management and investments
      • 14. Disposal of capital assets
  • Chapter 4 : Municipal Budgets
    • 15. Appropriation of funds for expenditure
    • 16. Annual budgets
    • 17. Contents of annual budgets and supporting documents
    • 18. Funding of expenditure
    • 19. Capital projects
    • 20. Matters to be prescribed
    • 21. Budget preparation process
    • 22. Publication of annual budgets
    • 23. Consultations on tabled budgets
    • 24. Approval of annual budgets
    • 25. Failure to approve budget before start of budget year
    • 26. Consequences of failure to approve budget before start of budget year
    • 27. Non-compliance with provisions of this Chapter
    • 28. Municipal adjustments budgets
    • 29. Unforeseen and unavoidable expenditure
    • 30. Unspent funds
    • 31. Shifting of funds between multi-year appropriations
    • 32. Unauthorised, irregular or fruitless and wasteful expenditure
    • 33. Contracts having future budgetary implications
  • Chapter 5 : Co-Operative Government
    • 34. Capacity building
    • 35. Promotion of co-operative government by national and provincial institutions
    • 36. National and provincial allocations to municipalities
    • 37. Promotion of co-operative government by municipalities
    • 38. Stopping of funds to municipalities
    • 39. Stopping of equitable share allocations to municipalities
    • 40. Stopping of other allocations to municipalities
    • 41. Monitoring of prices and payments for bulk resources
    • 42. Price increases of bulk resources for provision of municipal services
    • 43. Applicability of tax and tariff capping on municipalities
    • 44. Disputes between organs of state
  • Chapter 6 : Debt
    • 45. Short-term debt
    • 46. Long-term debt
    • 47. Conditions applying to both short-term and long-term debt
    • 48. Security
    • 49. Disclosure
    • 50. Municipal guarantees
    • 51. National and provincial guarantees
  • Chapter 7 : Responsibilities of Mayors
    • 52. General responsibilities
    • 53. Budget processes and related matters
    • 54. Budgetary control and early identification of financial problems
    • 55. Report to provincial executive if conditions for provincial intervention exist
    • 56. Exercise of rights and powers over municipal entities
    • 57. Municipalities which do not have mayors
    • 58. Municipalities with executive committees
    • 59. Delegations of mayoral powers and duties
  • Chapter 8 : Responsibilities of Municipal Officials
    • Part 1 : Accounting officers
      • 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
    • Part 2 : Financial administration
      • 77. Top management of municipalities
      • 78. Senior managers and other officials of municipalities
      • 79. Delegations
  • Chapter 9 : Municipal Budget and Treasury Offices
    • 80. Establishment
    • 81. Role of chief financial officer
    • 82. Delegations
    • 83. Competency levels of professional financial officials
  • Chapter 10 : Municipal Entities
    • Part 1 : Establishment
      • 84. Financial implications for municipalities
    • Part 2 : Financial governance
      • 85. Bank accounts
      • 86. Bank account details
      • 87. Budgets
      • 88. Mid-year budget and performance assessment
      • 89. Remuneration packages
      • 90. Disposal of capital assets
      • 91. Financial year
      • 92. Audit
    • Part 3 : Accounting officers
      • 93. Chief executive officer to be accounting officer
      • 94. Fiduciary duties of accounting officers
      • 95. General financial management functions of accounting officers
      • 96. Asset and liability management
      • 97. Revenue management
      • 98. Monthly reconciliation of revenue and accounts
      • 99. Expenditure management
      • 100. Budget implementation
    • Part 4 : Reports and reportable matters
      • 101. Impending under collection, shortfalls, overspending, overdrafts, and nonpayment
      • 102. Irregular or fruitless and wasteful expenditure
      • 103. Reporting of improper interference by councillors
      • 104. General reporting obligations
    • Part 5 : Other officials of municipal entities
      • 105. Duties of other officials
      • 106. Delegation of powers and duties by accounting officers
      • 107. Competency levels of professional financial officials
    • Part 6 : General
      • 108. Borrowing of money
      • 109. Financial problems in municipal entities
  • Chapter 11 : Goods and Services
    • Part 1 : Supply chain management
      • 110. Application of this Part
      • 111. Supply chain management policy
      • 112. Supply chain management policy to comply with prescribed framework
      • 113. Unsolicited bids
      • 114. Approval of tenders not recommended
      • 115. Implementation of system
      • 116. Contracts and contract management
      • 117. Councillors barred from serving on municipal tender committees
      • 118. Interference
      • 119. Competency levels of officials involved in municipal supply chain management
    • Part 2 : Public-private partnerships
      • 120. Conditions and process for public-private partnerships
  • Chapter 12 : Financial Reporting and Auditing
    • 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
  • Chapter 13 : Resolution of Financial Problems
    • Part 1 : Identification of financial problems
      • 135. Primary responsibility for resolution of financial problems
    • Part 2 : Provincial interventions
      • 136. Types of provincial interventions
      • 137. Discretionary provincial interventions
      • 138. Criteria for determining serious financial problems
      • 139. Mandatory provincial interventions arising from financial crises
      • 140. Criteria for determining serious or persistent material breach of financial commitment
      • 141. Preparation of financial recovery plans
      • 142. Criteria for financial recovery plans
      • 143. Approval of financial recovery plans
      • 144. Amendment of financial recovery plans
      • 145. Implementation of financial recovery plans in discretionary provincial interventions
      • 146. Implementation of financial recovery plans in mandatory provincial interventions
      • 147. Regular review of provincial interventions
      • 148. Termination of provincial interventions
      • 149. Access to information, records and documents of municipalities
      • 150. National interventions
    • Part 3 : Debt relief and restructuring
      • 151. Legal rights
      • 152. Application for stay of legal proceedings
      • 153. Application for extraordinary relief
      • 154. Suspension of financial obligations
      • 155. Termination of financial obligations and settlement of claims
      • 156. Matters to be prescribed
    • Part 4 : Municipal Financial Recovery Service
      • 157. Establishment
      • 158. Functions and powers
      • 159. Appointment of Head
      • 160. Responsibilities of Head
      • 161. Staff
      • 162. Delegations
  • Chapter 14 : General Treasury Matters
    • 163. Liabilities and risks payable in foreign currencies
    • 164. Forbidden activities
    • 165. Internal audit unit
    • 166. Audit committees
    • 167. Councillors' remuneration
    • 168.Treasury regulations and guidelines
    • 169. Consultative processes before promulgation of regulations
    • 170. Departures from treasury regulations or conditions
  • Chapter 15 : Financial Misconduct
    • Part 1 : Disciplinary proceedings
      • 171. Financial misconduct by municipal officials
      • 172. Financial misconduct by officials of municipal entities
    • Part 2 : Criminal proceedings
      • 173. Offences
      • 174. Penalties
    • Part 3 : General
      • 175. Regulations on financial misconduct procedures and criminal proceedings
  • Chapter 16 : Miscellaneous
    • 176. Liability of functionaries exercising powers and functions in terms of this Act
    • 177. Delays and exemptions
    • 178. Transitional provisions
    • 179. Repeal and amendment of legislation
    • 180. Short title and commencement
  • Schedule
    • Repeal and Amendment of Legislation
• Regulations
  • Municipal Supply Chain Management Regulations, 2005
    • Notice No. 868 of 2005
    • 1. Definitions
    • Chapter 1: Establishment and Implementation of Supply Chain Management Policies
      • 2. Supply chain management policies
      • 3. Adoption and amendment of supply chain management policies
      • 4. Delegation of supply chain management powers and duties
      • 5. Subdelegations
      • 6. Oversight role of council of municipality or board of directors of municipal entity
      • 7. Supply chain management units
      • 8. Training of supply chain management officials
    • Chapter 2: Framework for Supply Chain Management Policies
      • 9. Format of supply chain management policy
        • Part 1: Demand management
          • 10. System of demand management
        • Part 2: Acquisition management
          • 11. System of acquisition management
          • 12. Range of procurement process
          • 13. General preconditions for consideration of written quotations or bids
          • 14. Lists of accredited prospective providers
          • 15. Petty cash purchases
          • [Deleted] 16. Written or verbal quotations
          • 17. Formal written price quotations
          • 18. Procedures for procuring goods or services through formal written price quotations
          • 19. Competitive bids
          • 20. Process for competitive bidding
          • 21. Bid documentation for competitive bids
          • 22. Public invitation for competitive bids
          • 23. Procedure for handling, opening and recording of bids
          • 24. Negotiations with preferred bidders
          • 25. Two-stage bidding process
          • 26. Committee system for competitive bids
          • 27. Bid specification committees
          • 28. Bid evaluation committees
          • 29. Bid adjudication committees
          • 30. Procurement of banking services
          • 31. Procurement of IT related goods or services
          • 32. Procurement of goods and services under contracts secured by other organs of state
          • 33. Procurement of goods necessitating special safety arrangements
          • 34. Proudly SA Campaign
          • 35. Appointment of consultants
          • 36. Deviation from, and ratification of minor breaches of, procurement processes
          • 37. Unsolicited bids
          • 38. Combating of abuse of supply chain management system
        • Part 3: Logistics, Disposal, Risk and Performance Management
          • 39. Logistics management
          • 40. Disposal management
          • 41. Risk management
          • 42. Performance management
        • Part 4: Other Matters
          • 43. Prohibition on awards to persons whose tax matters are not in order
          • 44. Prohibition on awards to persons in the service of the state
          • 45. Awards to close family members of persons in the service of the state
          • 46. Ethical standards
          • 47. Inducements, rewards, gifts and favours to municipalities, municipal entities, officials and other role players
          • 48. Sponsorships
          • 49. Objections and complaints
          • 50. Resolution of disputes, objections, complaints and queries
          • 51. Contracts providing for compensation based on turnover
          • 52. Commencement
  • Municipal Cost Containment Regulations, 2019
    • Notice 317 of 2019
    • 1. Definitions
    • 2. Object of Regulations
    • 3. Application of Regulations
    • 4. Cost containment policies
    • 5. Use of consultants
    • 6. Vehicles used for political office-bearers
    • 7. Travel and subsistence
    • 8. Domestic accommodation
    • 9. Credit cards
    • 10. Sponsorships, events and catering
    • 11. Communication
    • 12. Conferences, meetings and study tours
    • 13. Other related expenditure items
    • 14. Enforcement procedures
    • 15. Disclosures of cost containment measures
    • 16. Short title and commencement
  • Exemption from Regulations 4(3) and 29(2) of Municipal Supply Chain Management Regulations, 2005
    • Notice No. 503 of 2020
• Notices
  • Exemption from Act
    • Notice No. 851 of 2020