Municipal Public Accounts Committees (MPACs) is established in terms of Municipal Finance Management Act, 2003, Act 56 of 2003 (MFMA), section 52 (b) and 103 respectively as well as in the Code of Conduct for Councillors, defined in Schedule 1 of Municipal Systems Act, No.32 of 2000. Section 129(4) of the MFMA further provides for the issuance of guidance on the manner in which municipal councils should consider annual reports and conduct public hearings, and the functioning and composition of any public accounts or oversight committees established by the council to assist it to consider an annual report.
The MPACs will assist council to hold the executive and municipal entities to account, and to ensure the efficient and effective use of municipal resources. By so doing, the MPAC would help to increase council and public awareness of the financial and performance issues of the municipality and its entities.
The MPAC, similar to other committees of council should comprise solely of councillors appointed by resolution of a full council meeting. However, the committee may invite representatives of the community and co-opt members of the public who have expertise in relevant specific fields to assist and advise in the deliberations when the need arise. These representatives will have no voting rights as they are not elected councillors. However, this will exclude, any councillor who is serving as Executive Mayor or Deputy Executive Mayor, Mayor or Deputy Mayor, Speaker, Chief Whip, a member of Mayoral Committee, a member of the Executive Committee. Where the municipality has a sufficient number of councillors, councillors serving on the MPAC should preferably not serve in other Committees of Council to minimize possible conflict of interest. For detailed information on the roles and responsibilities of MPAC, please download the attached document.