Whether, in light of the fact that in terms of section 24(1) of the Municipal Finance Management Act, Act 56 of 2003, municipal councils must consider approval of the annual budget at least 30 days before the start of the budget year, any municipalities failed to comply with the specified provision; if not, what is the position in this regard; if so, (a) which municipalities failed to comply and (b) what are the reasons for the non-compliance in each specified case;