Izitatimende zezimali
Okuqukethwe yizitatimende zezimali zikamasipala kuchazwe kuMthetho Kamasipala. Isitatimende sezimali sihlanganisa ishidi lebhalansi, isitatimende senzuzo nokulahlekelwa, isitatimende sezimali kanye nolwazi olunamathiselwe kuzo, kanye nokuqhathaniswa kokusetshenziswa kwesabelomali kanye nombiko womsebenzi. Umasipala, kanye nezinkampani ezingaphansi kwawo akha ithimba likamasipala, kufanele futhi ulungise futhi ufake izitatimende zezimali ezihlanganisiwe ezitatimendeni zezimali zikamasipala.
Izitatimende zezimali kufanele zinikeze ulwazi olunembile nolwenele mayelana nomphumela kamasipala, isimo sezimali, izimali kanye nokusebenza.
Isikhathi sokubala sikamasipala siwunyaka wekhalenda, futhi izitatimende zezimali zikamasipala kufanele zilungiswe ekupheleni kukaNdasa wonyaka olandela isikhathi sokubalwa kwezimali.