Compliance — MPMS

Expand	Compliance Requirement ▴	Source Legislation	Responsible Person	Responsible Directorate	Deadline / Due Date	Frequency	Evidence Required	Status	Last Review Date
	Submit Section 71 in-year report to National Treasury	MFMA s71	T. Mokoena	Financial Services	2026-03-31	Monthly	Signed s71 report, supporting schedules	Compliant	2026-02-28
Detailed Requirement The accounting officer must, within 30 days after the end of each month, submit a report to the Mayor, Provincial Treasury, and National Treasury on the state of the municipality's budget, including actual revenue and expenditure, projections, and material variances. Evidence Documents February 2026 s71 Report — submitted 2026-02-28 January 2026 s71 Report — submitted 2026-01-30 December 2025 s71 Report — submitted 2025-12-30 Review History 2026-02-28 — Reviewed by T. Mokoena. Status: Compliant. 2026-01-30 — Reviewed by T. Mokoena. Status: Compliant. Notes Monthly submission on track. Automated reminder set 7 days before each month-end.
	Annual Financial Statements submission	MFMA s126	S. Dlamini	Financial Services	2025-08-31	Annually	Audited AFS, AG management letter response	Non-Compliant	2025-09-15
Detailed Requirement Every municipality must prepare annual financial statements in accordance with generally recognised accounting practice (GRAP) and submit them to the Auditor-General within two months after the end of the financial year (by 31 August). Evidence Documents Draft AFS 2024/25 — submitted late on 2025-09-10 Review History 2025-09-15 — Reviewed by S. Dlamini. Status: Non-Compliant. Late submission — escalated to Director and Internal Audit. Notes Submission was 10 days late due to delays in fixed asset register reconciliation. Corrective action plan in place for 2025/26.
	POPIA compliance review	POPIA	N. Govender	Corporate Services	2026-03-31	Quarterly	PAIA manual, data processing register, breach register	In Progress	2025-12-31
Detailed Requirement Quarterly review of POPIA compliance posture including data processing register updates, breach incident reporting, data subject request log, and PAIA manual currency check. Evidence Documents Q2 2025/26 POPIA review report — in progress Q1 2025/26 POPIA review report — completed 2025-12-31 Review History 2025-12-31 — Reviewed by N. Govender. Status: Compliant. Notes Current quarter review underway. Data processing register update 70% complete.
	Tabling of Annual Report to Council	MSA s127	M. van der Merwe	Office of the MM	2026-01-31	Annually	Council resolution, tabled annual report, oversight report	Compliant	2026-01-28
Detailed Requirement The Municipal Manager must table the municipality's annual report before Council within seven months after the end of the financial year. The annual report must include the annual performance report, audited financial statements, and the Auditor-General's report. Evidence Documents Council Resolution CR-2026-012 — dated 2026-01-28 Annual Report 2024/25 — tabled 2026-01-28 Review History 2026-01-28 — Reviewed by M. van der Merwe. Status: Compliant. Tabled within deadline. Notes Annual report successfully tabled. Oversight process to commence within next 60 days.
	Submission of quarterly performance report to Mayor (s52)	MFMA s52	L. Mthembu	Office of the MM	2026-01-31	Quarterly	s52 quarterly report, performance data schedules	Non-Compliant	2026-02-10
Detailed Requirement Within 30 days after the end of each quarter, the accounting officer must submit a quarterly report on the implementation of the budget and the financial state of affairs of the municipality to the Mayor and the relevant Provincial Treasury. Evidence Documents Q2 2025/26 s52 Report — submitted late on 2026-02-08 Review History 2026-02-10 — Reviewed by L. Mthembu. Status: Non-Compliant. Report submitted 8 days late. Escalated to Director and Internal Audit. Notes Delay caused by incomplete departmental performance data submissions. Deadline management process under review.

Note: Non-compliant items automatically trigger escalation to the responsible director and Internal Audit unit.

of 3 pages (25 obligations)

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78%

Overall Compliance Rate

Total Obligations

Compliant

Non-Compliant

In Progress

Compliance by Legislation Category Bar Chart -- grouped by MFMA, MSA, MBRR, POPIA

Compliance Rate Trend Over Time Line Chart -- monthly compliance rate percentage

Overdue Items

Compliance Requirement	Deadline	Days Overdue	Responsible Person	Directorate
Annual Financial Statements submission	2025-08-31	201	S. Dlamini	Financial Services
Submission of quarterly performance report to Mayor (s52)	2026-01-31	48	L. Mthembu	Office of the MM

Upcoming Deadlines (Next 30 Days)

Compliance Requirement	Due Date	Days Until Due	Responsible Person	Status
Submit Section 71 in-year report to National Treasury	2026-03-31	11	T. Mokoena	Compliant
POPIA compliance review	2026-03-31	11	N. Govender	In Progress
Monthly budget statement to Mayor	2026-04-10	21	T. Mokoena	Not Yet Due

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