Whether he has found that section 72 of the Local Government: Municipal Finance Management Act, Act 56 of 2003, only allows the accounting officers of a municipality to recommend whether an adjustment budget is necessary when they have assessed and reviewed the performance of the municipality and its entities based on the municipality’s annual report, as such annual report reflects the performance report of the municipality and includes amongst other things, the comparisons on performance targets, service delivery priorities, the financial statements and the audit report on the financial statements; if not, what is the position in this regard; if so, what are the relevant details?