Company: MMU
Filing Date: 2025-07-30
Form Type: N-CSR
Source: 0001133228-25-007762
Chunk: 62

Company: WESTERN ASSET MANAGED MUNICIPALS FUND INC.
Filing Date: 2025-07-30
Form: N-CSR
Chunk 62
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(a) . The aggregate fees billed in the last two
fiscal years ending May 31, 2024 and May 31, 2025 (the “Reporting Periods”) for professional services rendered by the Registrant’s
principal accountant (the “Auditor”) for the audit of the Registrant’s annual financial statements, or services that
are normally provided by the Auditor in connection with the statutory and regulatory filings or engagements for the Reporting Periods,
were $46,116 in May 31, 2024 and $48,883 in May 31, 2025.

(b) . The aggregate fees billed in the
Reporting Periods for assurance and related services by the Auditor that are reasonably related to the performance of the Registrant’s
financial statements were $0 in May 31, 2024 and $0 in May 31, 2025.

(c) . The aggregate fees billed in the Reporting
Periods for professional services rendered by the Auditor for tax compliance, tax advice and tax planning (“Tax Services”)
were $9,750 in May 31, 2024 and $9,750 in May 31, 2025. These services consisted of (i) review or preparation of U.S. federal, state,
local and excise tax returns; (ii) U.S. federal, state and local tax planning, advice and assistance regarding statutory, regulatory
or administrative developments, and (iii) tax advice regarding tax qualification matters and/or treatment of various financial instruments
held or proposed to be acquired or held.

There were no fees billed for tax services by the Auditors to
the Registrant’s investment manager and any entity controlling, controlled by, or under common control with the investment manager that provides ongoing services to the Registrant
(“Service Affiliates”) during the Reporting Periods that required pre-approval by the Audit Committee.

d) . The aggregate fees billed in the Reporting
Periods for products and services provided by the Auditor to the Registrant, other than the services reported in paragraphs (a) through
(c) of this item, were $14,000 inMay 31, 2024 and $0 inMay 31, 2025.

There were no other non-audit services rendered by the Auditor
to the Service Affiliates requiring pre-approval by the Audit Committee in the Reporting Periods.

(e) Audit Committee’s pre–approval policies and procedures
described in paragraph (c) (7)