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       WE START, 9  AUDIT AND 
          RISK INDABA 2018
           LEGISLATIVE REQUIREMENTS AND FRAMEWORK
                Municipal Systems Act , 2000 (Act No. 32 of 2000) (MSA)
                Municipal Systems Act , 2000 (Act No. 32 of 2000) (MSA)
           Local Government: Municipal Planning and Performance management 
           Local Government: Municipal Planning and Performance management 
                       regulation (GNR 796 of 24 August , 2001)
                       regulation (GNR 796 of 24 August , 2001)
                  Municipal Structures Act, 1998 (Act 117 of 1998)
                  Municipal Structures Act, 1998 (Act 117 of 1998)
              Municipal Finance management Act, 2003 (Act no 58 of 2003)
              Municipal Finance management Act, 2003 (Act no 58 of 2003)
        National Treasury Framework for managing programme information (Issued by 
        National Treasury Framework for managing programme information (Issued by 
                         the National Treasury in May 2007
                         the National Treasury in May 2007
      This represents the performance management and reporting framework against 
      This represents the performance management and reporting framework against 
         which the performance information should be managed and reported. 
         which the performance information should be managed and reported. 
     The principles and requirements set out in the framework are used as a basis for the 
     The principles and requirements set out in the framework are used as a basis for the 
                              audit.
                              audit.
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                PERFORMANCE,BUDGETING AND REPORTING
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              KEY PERFOMANCE ACCOUNTABILITY DOCUMENTS
                                          • Consistent structures to 
                                            facilitate understanding 
                                            and accountability
                                          • Enable linkage between 
                                            plans and actual 
                                            performance
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         KEY PERFORMANCE INFORMATION CONCEPT 
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