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Municipal Public Accounts Committee (MPAC)



Tel: 082 932 1304



Tel: 083 218 4090



Tel: 063 187 0666



Tel: 072 893 2396



Tel: 079 514 2965



Tel: 078 730 0580


1. Purpose and Terms of Reference

The Municipal Public Accounts Committee (MPAC) has been established by Council in terms of Section 79 of the Municipal Structures Act, Act 117 of 1998. The purpose of the Committee is to perform an oversight function on behalf of the Council over the executive functionaries of the Council to the extent set out herein. In doing so, its terms of reference are to:

1) Consider and evaluate the Municipality’s Annual Report in terms of Sections 127 & 129 of the MFMA and make recommendations to the Council;

2) As an oversight committee to make recommendations to the Council when it adopts the oversight report on the annual  report in terms of Section 129 of the Municipal Finance Management Act;

3) Review and follow up past recommendations on the Annual Report;

4) Advise Council in respect of unauthorized, irregular or fruitless and wasteful expenditure in terms of Section 32 of the MFMA as and when so requested by the Council, the Executive Mayor or Municipal Manager;

5) Perform its functions taking due  care to distinguish between oversight and interference in administration, as envisaged by section 173 (4) and (5) of the Municipal Finance Management Act, and item 11 of Schedule 1 of the Municipal Systems Act (Code of Conduct for Councillors);

6) To perform any other oversight function as may be requested by Council from time to time;

7) Report to Council at the first Council Meeting following the MPAC meeting.


2. Permanent referral of documents

The committee shall have permanent referral of documents as they become available relating to:

(i) In-year reports of the municipality and municipal entities;
(ii) Financial statements of the municipality and municipal entities as part of the committee’s oversight process;
(iii) Audit opinion from the Auditor General, other reports and recommendations from the Audit and Risk Committee;
(iv) Information relating to compliance in terms of sections 128 and 133 of MFMA;
(v) Information in respect of any disciplinary action taken in terms of the MFMA where it relates to an item that is currently serving or has served before the committee;
(vi) Any other audit report from the municipality or its entities; and
(vii) Performance information of the municipality and municipal entities.


3. Authorization

This committee is authorized:

1) To co-opt advisory members who are not members of Council provided that such members may not vote on any matter.

2) To request Councillors and Officials, including the Accounting Officer, to attend any meeting for interview and input regarding items on the agenda.

3) To request a member of public to attend any meeting of the Committee to assist the Committee with the performance of its functions and duties.

4) To request an internal investigation into matter within its terms of reference. Any external investigation will be subject to prior approval of the Municipal Council.

5) To seek any information from, and have access to, any Councillor and or employee, and to direct all Councillors and employees to co-operate with any request made by the Committee.

6) To have access to internal information required for the performing of its duties.

7) To liaise with the Audit and Risk Committee or Chairperson of the Audit and Risk Committee, Head of Internal Audit Unit and any other relevant role players on matters pertaining to its terms of reference.

8) To promote transparency and public accountability within the terms of reference of the Committee.


4. Delegations

1) To obtain legal, technical and any other specialized assistance required to exercise their functions and duties within the budget provided, subject to prior consultation with the Municipal Manager and compliance with supply chain management procedures.


5. Rules of Order

The existing Rules of Order applicable to standing committees of Council will apply.