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

Chapter 8 : Responsibilities of Municipal Officials

Part 1 : Accounting officers

60. Municipal managers to be accounting officers


The municipal manager of a municipality is the accounting officer of the municipality for the purposes of this Act, and, as accounting officer, must—

(a) exercise the functions and powers assigned to an accounting officer in terms of this Act; and
(b) provide guidance and advice on compliance with this Act to—
(i) the political structures, political office-bearers and officials of the municipality; and
(ii) any municipal entity under the sole or shared control of the municipality.