The Municipal Manager must inform the Provincial Treasury, in writing, of any failure by the Council to adopt or implement any budget-related policy or a supply chain management policy, and of any non-compliance by an office bearer or political structure with such policy. Section 75 Information to be placed on websites of municipalities The Municipal Manager must place on the municipality’s official website (inter alia) the following: The annual and adjustment budget and all budget-related documents, All budget-related policies, The annual report, All performance agreements, All service delivery agreements, All long-term borrowing contracts, All quarterly reports submitted to the Council on the implementation of the budget and the financial state of affairs of the municipality. Section 80 Establishment (of municipal budget and treasury office) Every municipality must have a budget and treasury office comprising a Chief Financial Officer supported by appointed officials and contracted staff. Section 81 Role of chief financial officer The Chief Financial Officer is administratively in charge of the budget and treasury office and must, inter alia, Assist the Municipal Manager in preparing and implementing the budget, Perform such budgeting, financial reporting and financial management and review duties as are delegated by the Municipal Manager, Account to the Municipal Manager for the performance of all the foregoing responsibilities. Section 83 Competency levels of professional financial officials The Municipal Manager, senior managers, the Chief Financial Officer and the other financial officials in a municipality must all meet prescribed financial management competency levels.
SUMMARISED TIMETABLE NOTE: DATES IN BRACKETS ARE PUTATIVE FINAL DATE ACTION BY MUNICIPALITY ACTION BY MUNICIPALITY ENTITY 31 August Table in council timetable for preparation of coming years annual budget N/A 25 January Assess current year’s budget performance N/A 31 January Table assessment report in council N/A 31 January or earlier - N/A (31 January) Consider municipality’s entity’s proposed budget for coming year and make recommendations N/A (31 January or earlier) Table municipality’s entity’s adjustments budget for coming year N/A (Between 31 January and 31 March) Table municipality’s adjustments budget for the current year and changes to service delivery targets and KPIs N/A (Between 31 January and 31 March) Make public (adjustments and budget and) revisions to service delivery and budget implementation plan for current year N/A Mid-March - N/A 31 municipality’s draft budget for coming year N/A 31 March municipality entity’s revised budget for coming year N/A Immediately after 31 March Make public draft budget for coming year and invite submissions from community, provincial treasury and others N/A FINAL DATE ACTION BY MUNICIPALITY ACTION BY MUNICIPALITY ENTITY Before 31 May Respond to submissions and revised draft budget for coming year N/A 31 May Consider approval of budget for coming year and attendant resolutions N/A 30 June Budget for coming year and attendant resolution me be approved by 30 June. Approved budget of entity must be tabled. N/A Early June to early July: immediately after budget approved Submit budget to national treasury and provincial treasury N/A June to early July: immediately after approval dates Place on website annual budgets and all documents N/A
provincial treasury (presumably immediately) 54 (1)(f) 31 January Mayor must submit accounting officer’s report to council Mayor Special council meeting may have to be scheduled 54 (1) and (2) (Between 31 January and 31 March) If municipality faces “serious financial problems” mayor must “promptly” respond to and initiate remedial steps proposed by accounting officer, including steps to reduce expenses and tabling of adjustments budget. Mayor must also consider revisions to service delivery and budget implementation plan. (Note that only council may approve changes to service delivery targets and KPIs – these changes must therefore be tabled with the adjustments budget) Mayor Adjustments budget may be prepared by the accounting officer, and tabled in council by the Mayor “when necessary”. They must be so prepared and tabled (within prescribed limits as to timing and frequency) whenever material adjustments to expenses or revenues are required, and not only when “serious financial problems” are looming in general, adjustments budget should preferably be tabled by or as soon as possible after 31 January, and certainly later than 31 March when the draft budget for the next year is first tabled. 54 (3) (Between 31 January and 31 March) Mayor must ensure that revisions to service delivery and budget implementation plan are “promptly” made public. (Note that no concomitant revision of performance agreements is evidently envisaged) Mayor Presumably the accounting officer must make these revisions for the mayor’s approval as part of the process of adjusting the annual budget. The deadline for these revisions must be by or as soon as possible after 31 January, but certainly not later than 31 March. See also 54 (1) and (2) 16 (2) 31 Mayor must table (draft) annual budget of municipality at council meeting at least 90 Mayor Council meeting must be scheduled appropriately