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This is the latest version of this By-law.
Financial By-law, 2006
- Published in Western Cape Provincial Gazette no. 6347 on 3 March 2006
- Commenced on 3 March 2006
- [This is the version of this document from 3 March 2006 and includes any amendments published up to 30 September 2022.]
1. DefinitionsFor the purpose of these by-laws any word or expressions to which a meaning has been assigned in the Act shall bear the same meaning in these by-laws and unless the context indicates otherwise—"Act" means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);"audit regulations" means the audit regulations applicable to the municipality;"committed projects" means projects for which financial provision has to be made in more than one financial year;"financial plan" means a financial plan as contemplated in section 26(h) of the Provincial Government: Municipal Systems Act No 32 of 2000 as part of the IDP;"IDP" means the Integrated Development Plan;"management team" means the municipal manager and the managers who are directly accountable to the municipal manager;"minister" means the National Minister responsible for Local Government;"municipal manager" means the person appointed by the Municipal Council as the Municipal manager of the municipality in terms of section 82 of the Local Government Municipal Structures Act, 1998 (Act 117 of 1998) and includes any person;(a)acting in such position; and(b)to whom the Municipal manager has delegated a power, function or duty in respective of such a delegated power, function or duty;"notice to the local community" means a notice complying with the provisions of section 21 of the Provincial Government: Municipal Systems Act No 32 of 2000;"service provider" means a person or institution or any combination of persons and institutions which provide a municipal service in terms of a service delivery agreement;"virement" means the transfer of savings from one budget vote to another to finance a short fall within the same service and expenditure category.
2. Strategy and macro control
3. Capital budget and capital programme
4. Operating budget
5. Financial plans
6. Reports affecting finances
7. Fees, tariffs and rates
8. Collection and control of income
10. Capital expenditure
11. Operating expenditure and expenditure from provisions and special funds
12. Recovery of losses
13. Credit rating
14. Procurement, tenders and contracts
15. Goods and materials
17. Salaries, wages and allowances
22. Audit committee
23. Internal audit
25. Alienation of immovable property (land)The alienation by sale or lease of immovable property, land availability agreements and the establishment of selling prices and rentals shall be in compliance with any directives issued in terms of applicable legislation and the council’s by-laws.
26. Information systems
27. Conflict of lawWhen interpreting a provision of these by-laws, any reasonable interpretation, which is consistent with the Act must be preferred over any alternative interpretation which is inconsistent with that purpose.
28. A repeal of existing municipal financial by-lawsThe provisions of any existing by-law relating to finances of the municipality are hereby repealed.
29. Application of by-lawsThese by-laws apply to:* the municipality, political structures, political office-bearers and municipal officials of the municipality.
30. Short titleThese By-laws are called the Financial By-laws: Swartland Municipality.
History of this By-law
3 March 2006 this versionPublished in Western Cape Provincial Gazette no. 6347By-law commences.