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KZN235_SCHEDULE B-2023-24
In terms of the Section 28(4) of the MFMA: Only the mayor may table an adjustment budget in the municipal council but an adjustment in terms of subsection (2) (b) to (g) may only be tabled within any prescribed limitation as to timing or frequency
Budget Document Final 2023/2024
Section 24(1) of the Local Government Municipal Finance Management Act No. 56 of 2003 (MFMA) states that, the municipal council must at least 30 days before the start of the budget year consider approval of the annual budget.
KZN235_NT_A-Schedule.-6.71_compressed
Municipal Annual Budgets and MTREF & Supporting Tables
2023/2024 Draft Budget Document
Section 16(1) of the Local Government Municipal Finance Management Act No. 56 of 2003 (MFMA) states that, the council of a municipality must for each financial year approve an annual budget for the municipality before the start of the financial year.
Section 16(2) further states that, in order for a municipality to comply with subsection (1), the mayor of the municipality must table the annual budget at a council meeting at least 90 days before the start of the budget year.
2022/2023 Special Adjustment Budget/ Virement
In terms of Section 28 of the Local Government Municipal Finance Management Act No. 56 of 2003 (MFMA): A municipality may revise an approved annual budget through an adjustment budget.
In terms of the Section 28(4) of the MFMA: Only the mayor may table an adjustment budget in the municipal council but an adjustment in terms of subsection (2) (b) to (g) may only be tabled within any prescribed limitation as to timing or frequency.
Regulation 21 of the Municipal Budget and Reporting Regulations (MBRR) further prescribes that an adjustment budget and supporting documentation of a municipality must be in the format specified in Schedule B and include all the required tables, charts and explanatory information, taking into account any guidelines issued by the Minister in terms of Section 168 (1) of the act.
KZN235 Okhahlamba Local Municipality 2022/2023 Adjustments Budget
In terms of Section 28 of the Local Government Municipal Finance Management Act No. 56 of 2003 (MFMA): A municipality may revise an approved annual budget through an adjustment budget.
In terms of the Section 28(4) of the MFMA: Only the mayor may table an adjustment budget in the municipal council but an adjustment in terms of subsection (2) (b) to (g) may only be tabled within any prescribed limitation as to timing or frequency.
Regulation 21 of the Municipal Budget and Reporting Regulations (MBRR) further prescribes that an adjustment budget and supporting documentation of a municipality must be in the format specified in Schedule B and include all the required tables, charts and explanatory information, taking into account any guidelines issued by the Minister in terms of Section 168 (1) of the act.