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

Chapter 10 : Municipal Entities

Part 3 : Accounting officers

100. Budget implementation
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The accounting officer of a municipal entity is responsible for implementing the entity's budget, including taking effective and appropriate steps to ensure that—

(a)the spending of funds is in accordance with the budget;
(b)revenue and expenditure are properly monitored; and
(c)spending is reduced as necessary when revenue is anticipated to be less than projected in the budget.