n IMFO : Official Journal of the Institute of Municipal Finance Officers - Improved performance starts with improved performance reporting

Volume 10, Issue 4
  • ISSN : 1607-520X



As municipalities face another year-end more focus will be placed by the Auditor-General, beyond the financial statements, on the performance information reported in terms of Section 46 of the Municipal Systems Act and Section 121 of the Municipal Finance Management Act. Other stakeholders are also placing more emphasis on measurable objectives and outcomes including the President, Cabinet, Parliament, MECs and municipal councils.

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