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

Chapter 12 : Financial Reporting and Auditing

132. Submissions to provincial legislatures


(1) The following documents must be submitted to the provincial legislature:
(a) The annual report of each municipality and each municipal entity in the province, or if only components of an annual report were tabled in terms of section 127(3), those components; and
(b) all oversight reports on those annual reports adopted in terms of section 129(1).


(2) The accounting officer of a municipality must submit the documents referred to in subsection (1)(a) and (b) to the provincial legislature within seven days after the municipal council has adopted the relevant oversight report in terms of section 129(1).


(3) The MEC for local government in a province must monitor whether municipalities in the province comply with subsection (2).


(4) A provincial legislature may deal with the documents referred to it in terms of subsection (1) in accordance with its constitutional powers.


(5) The National Treasury may issue guidelines on the manner in which provincial legislatures should consider the annual reports of municipalities. No guidelines issued in terms of this subsection are binding on a provincial legislature unless adopted by the legislature.