n IMFO : Official Journal of the Institute of Municipal Finance Officers - Revenue - enhancement and improvement

Volume 13, Issue 3
  • ISSN : 1607-520X



The Municipal Property Rates Act (MPRA), Act 6 of 2004, and chapter 10 of the Municipal Systems Act, Act 32 of 2000 (Act), provide municipalities with the authority to design a Credit Control and Debt Collection Policies (CCDCP) to cater for their needs, in order to collect all outstanding debt due.

The Act further requires that the effectiveness of municipal CCDCP's should be measured and reviewed on an annual basis. This is done during the budgetary process in January to April in a financial year.

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