46. Annual reports

  1. A municipality must prepare for each financial year an annual report consisting of -
    1. a performance report reflecting -
      1. the municipality's, and any service provider's, performance during that financial year, also in comparison with targets of and with performance in the previous financial year;
      2. the development and service delivery priorities and the performance targets set by the municipality for the following financial year; and
      3. measures that were or are to be taken to improve performance;
    2. the financial statements for that financial year prepared in accordance with the standards of generally recognised accounting practise referred to in section 89 of the Public Finance Management Act, 1999 (Act No. 1 of 1999);
    3. an audit report on the financial statements and the report on the audit performed in terms of section 45(b); and
    4. any other reporting requirements in terms of other applicable legislation.
  2. A municipality must table its annual report within one month of receiving the audit report referred to in subsection (1)(c).
  3. ...
    1. The municipal manager must -
      1. by prior notice in the media, inform the local community of the meeting or meetings of the council at which the municipality's annual report is tabled or discussed, which meetings must be open to the public;
      2. give written notice of such meetings to the Auditor-General and the MEC for local government in the province;
      3. submit copies of the minutes of those meetings to the Auditor-General and the MEC for local government in the province;
    2. Representatives of the Auditor-General and the MEC for local government in the province are entitled to attend and to speak at such meetings, and the municipal manager must be available to respond to questions related to the annual report.
  4. The municipality must adopt its annual report, and within 14 days -
    1. make copies of the report accessible to the public, interested organisations and the media, free of charge or at a reasonable price; and
    2. submit a copy of the report to -
      1. the MEC for local government in the province;
      2. the Auditor-General; and
      3. such other institutions as may be prescribed by regulation,
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