The MFMA provides clear guidance on the administrative roles and responsibilities of accounting officers and the oversight role of councillors. The MFMA also recognises the municipal council as the highest authority in the municipality and strengthens the power of the council by vesting it with significant powers of approval and oversight. Given the importance of the approval and oversight role of councillors, the MFMA separates the policy-making responsibilities of these role players from the implementation role of the municipal officials. However, section 117 of the MFMA prescribes that councillors are therefore not allowed to be members of a municipal bid committee or any other committee evaluating or approving bids, quotations, contracts or other bids nor attend any such meeting as an observer.