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

Chapter 8 : Responsibilities of Municipal Officials

Part 2 : Financial administration

78. Senior managers and other officials of municipalities


(1) Each senior manager of a municipality and each official of a municipality exercising financial management responsibilities must take all reasonable steps within their respective areas of responsibility to ensure—
(a) that the system of financial management and internal control established for the municipality is carried out diligently;
(b) that the financial and other resources of the municipality are utilized effectively, efficiently, economically and transparently;
(c) that any unauthorised, irregular or fruitless and wasteful expenditure and any other losses are prevented;
(d) that all revenue due to the municipality is collected;
(e) that the assets and liabilities of the municipality are managed effectively and that assets are safeguarded and maintained to the extent necessary;
(f) that all information required by the accounting officer for compliance with the provisions of this Act is timeously submitted to the accounting officer; and
(g) that the provisions of this Act, to the extent applicable to that senior manager or official, including any delegations in terms of section 79, are complied with.


(2) A senior manager or such official must perform the functions referred to in subsection (1) subject to the directions of the accounting officer of the municipality.