Abstract:
The introduction of the Medium Term Expenditure Framework (MTEF) as
a budgeting planning process provides a basis for a more strategic focus
on public expenditure planning and management in South Africa. Budget
allocation ensures that public sector managers ensure that provision is made for
expenditure over a three-year rolling period. The budget for the three-year period is based on the departmental strategic and service delivery plans. The MTEF manifests itself into the departmental annual reports, enhances performance measurement, provides a clear indication of the Departmental core objectives and finally into the annual statements regarding service delivery.
