URBAN COUNCILS ACT Chapter 29:15 287 Books and records to be prima facie evidence In any proceedings for the recovery of any rates, taxes or other moneys due and payable to a council, the books and records of the council or any extract therefrom which purports to have been certified by the treasurer or other officer authorized thereto by the council, shall be prima facie evidence of the amounts so due. 288 Estimates (1) Before the expiry of any financial year the finance committee shall draw up and present for the approval of the council estimates in such detail as the council may require of the income and expenditure on revenue and capital accounts of the council for the next succeeding financial year. (2) When the estimates presented in terms of subsection (1) have been approved by the council and signed by the mayor or chairman of the council, as the case may be, the council shall ensure that— (a) copies of the estimates are forthwith made available for inspection by the public; and (b) three copies of the estimates are forwarded within two months to the Minister for his information. (3) If the council so requires, the estimates shall show in respect of employees of the council— (a) the total number of employees and the aggregate of the salaries and wages payable to them; and (b) the total number of employees in each department and the aggregate of the salaries and wages payable to them; and (c) the information referred to in paragraphs (a) and (b) in respect of the year prior to that to which the estimates relate; and (d) the posts held by employees in each department; and, unless the salary scales are otherwise made known to the councillors, there shall be attached to a copy of the estimates made available to councillors an annexure showing the salary scales applicable to each class of employees. (4) Copies of the estimates approved in terms of subsection (1) shall be available for purchase by any person at such charge as may be fixed by the council: Provided that the charge fixed by the council shall not exceed such amount, if any, as may be prescribed. (5) In any financial year supplementary estimates may be drawn up and presented in the manner specified in this section in respect of further income and expenditure for that financial year not provided or inadequately provided for in the estimates and subsections (1) and (4) shall apply in relation to such supplementary estimates. (6) A council which is established after the date of commencement of this Act shall, as soon as possible after its establishment, draw up and present at a meeting of the council estimates of income and expenditure on revenue and capital accounts of the council for the first financial year, and subsections (1) and (4) shall apply, mutatis mutandis. (7) Subject to subsection (8), a council shall not expend any moneys unless such expenditure has been covered by estimates or supplementary estimates approved in terms of this section. (8) The mayor or chairman of the council may authorize expenditure which— (a) has not been foreseen or provided for in terms of this section; and (b) in his opinion cannot, without detriment to the interests of the municipality or town, be postponed: Provided that such expenditure shall be reported at the next meeting of the finance committee and this section shall apply, mutatis mutandis, as though the moneys had not yet been expended. 289 Banking account A council shall open in its name with a commercial bank registered in terms of the Banking Act [Chapter 24:01] such banking account or accounts as it may consider necessary. 115