MPAC Chairperson is responsible for looking at unauthorised, irregular and fruitless and wasteful expenditure within the Municipality

The Chairperson report to Council and not the executive, he provides the oversight over the executive and the administration. The purpose of this committee is not prescribed but is determined by Council, thus MPAC may be assigned the oversight functions deemed necessary by Council.

Duties and functions of the MPAC include:

• Submission of the annual report (AR): Monitor that the AR has been submitted. In case of failure to submit, request reasons (MFMA Section 127).

• Oversight report: MPAC to prepare a report and consider all representations made to Council, municipal officials, and members of the public. Members of the public should be allowed to address the Committee (MFMA Section 129).

• Issues raised by the Auditor-General (AG): MPAC to monitor that issues raised during the municipal audit have been fully addressed (MFMA Section 131). MPAC to assist in monitoring the effectiveness of the Audit Committee and ensure a fully functional Audit Committee is appointed (MFMA Section 166).

• Disciplinary oversight: MPAC monitors and exercises oversight on disciplinary action instituted in terms of the MFMA and the Financial Misconduct Regulations.

• Promoting good governance: Ensure transparency and accountability in the use of municipal resources.

• Performance information: Examine performance-related information based on the functions assigned to the municipality, ensuring they align with financial information.

• Unauthorised, Irregular, Fruitless, and Wasteful Expenditure (UIFW): Review and recommend to Council actions relating to the expediting and conclusion of UIFW cases.