You are a newly appointed Municipal Manager of the DDD local municipality. In terms of the contract of employment, your duties include among others, the administration of finance and fiscal management. You also serve as the Accounting Officer of the municipality. The Mayor of the DDD local municipality is also in charge of the overall administrative component of the municipality and at times instructs you to carry out instructions on matters you believe fall within the purview of the Accounting officer and are inconsistent with the laws and the municipal policies. This arrangement creates unnecessary tensions, confusion and duplication of the services. As a result, you advised the Mayor in a meeting that his role is political in nature and not necessarily administrative. The Mayor requested you to address the Council on this matter and clarify the roles of the Mayor and the Municipal Manager. 3.16.1 Explain to the Council the notion of separation of responsibilities within a municipal environment as stated in the Municipal Finance Management Act, 2003