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...Mfma circular no n a t i o l r e s u y municipal finance management act of unauthorised irregular fruitless and wasteful expenditure the purpose this is to provide clarity on procedures when dealing with uifw as per it will be updated from time municipalities are organs state within local sphere government that collect monies public in form rates levies surcharges fees service charges receive grants national provincial invest surplus cash borrow for capital long term purposes or bridging short needs these resources appropriated by council fulfilling its powers functions primarily deliver services accordance their mandate set out sections constitution terms section systems msa has duty use municipality best interest community extended individual councillors through code conduct which states councillor must perform office good faith honestly transparent manner ii at all times interests such way credibility integrity not compromised equally accounting officer other officials have specific...