South African municipalities have improved their financial reporting. This is the view of the chief executive of South Africa’s Local Government Association (SALGA). Local government bodies are required to submit regular Section 71 reports to the National Treasury detailing their financial position and liquidity. In each of the last two quarters, all 278 municipalities submitted their Section 71, reports SALGA chief executive Xolile George as he launched the association’s 2012/13 annual report. George also highlighted the work of SALGA in improving councils’ accountability through the formation of public accounts committees and audit committees. 93% of municipalities now have accounts committees and 95% have audit committees. SALGA has focused efforts on 75 municipalities that have persistently underperformed on audit. SALGA’s report flagged up significant improvements in municipalities’ provision of basic services, including water, electricity, sanitation and refuse removal. Last year, 85% of South Africans were connected to electricity, up from 77.1% in 2002, while the percentage of households with no toilets or bucket toilets declined from 12.3% in 2002 to 5.3% last year. However, there were some concerns a decline in the proportion of municipalities paying suppliers promptly. Just under three-quarters (73%) paid suppliers within the 30 days, down from 81% the previous year.