Company: MMU
Filing Date: 2025-09-16
Form Type: DEF 14A
Source: 0001193125-25-204747
Chunk: 18

Company: WESTERN ASSET MANAGED MUNICIPALS FUND INC.
Filing Date: 2025-09-16
Form: DEF 14A
Chunk 18
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 conferring with the Fund’s
independent registered public accounting firm, reviewing annual financial statements and recommending the selection of the Fund’s independent registered public accounting firm. The Audit Committee advises the full Board with respect to
accounting, auditing and financial matters affecting the Fund. The independent registered public accounting firm is responsible for planning and carrying out the proper audits and reviews of the Fund’s financial statements and expressing an
opinion as to their conformity with accounting principles generally accepted in the United States of America.

The members of the Audit Committee are
not professionally engaged in the practice of auditing or accounting and are responsible for oversight. Moreover, the Audit Committee relies on and makes no independent verification of the facts presented to it or representations made by management
or the independent registered public accounting firm. Accordingly, the Audit Committee’s oversight does not provide an independent basis to determine that management has maintained appropriate accounting and financial reporting principals and
policies, or internal controls and procedures, designed to assure compliance with accounting standards and applicable laws and regulations. Furthermore, the Audit Committee’s considerations and discussions referred to above do not provide
assurance that the audit of the Fund’s financial statements has been carried out in accordance with generally accepted accounting standards or that the financial statements are presented in accordance with generally accepted accounting
principles.

18

Based on the review and discussions referred to in items (i) through (iii) above, the Audit
Committee recommended to the Board of Directors (and the Board has approved) that the audited financial statements be included in the Fund’s annual report for the Fund’s fiscal year ended May 31, 2025.

Submitted by the Audit Committee

of the
Fund’s Board of Directors

Robert D. Agdern

Carol L. Colman, CFA

Anthony Grillo

Eileen A. Kamerick

Nisha Kumar

Peter Mason

Hillary A. Sale

July 22, 2025

19

Disclosure of Fees Paid to Independent Registered Public Accounting Firm

Audit Fees.The aggregate fees billed in the last two fiscal years ending May 31, 2024 and May 31, 2025 for professional services
rendered by PwC for the audit of the Fund’s annual financial statements, or services that are normally provided in connection with the statutory and regulatory filings or engagements were $46,116 in May 31, 2024 and $48,883 in May 31, 2025.

Audit-Related Fees. The aggregate fees billed by PwC in connection