The utilisation of the budget as a strategic and management tool
| dc.contributor.author | Fourie, D.J. (David Johannes) | |
| dc.date.accessioned | 2007-11-12T09:18:29Z | |
| dc.date.available | 2007-11-12T09:18:29Z | |
| dc.date.issued | 2005-12 | |
| dc.description.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. | en |
| dc.format.extent | 142205 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | Fourie, DJ 2005, 'The utilisation of the budget as a strategic and management tool', Journal of Public Administration, vol. 40, no. 4.1, pp. 677-686. [http://www.saapam.co.za/] | en |
| dc.identifier.issn | 0036-0767 | |
| dc.identifier.uri | http://hdl.handle.net/2263/3897 | |
| dc.language.iso | en | en |
| dc.publisher | South African Association for Public Administration and Management | en |
| dc.rights | South African Association for Public Administration and Management | en |
| dc.subject | Medium Term Expenditure Framework (MTEF) | en |
| dc.subject | South African public expenditure | en |
| dc.subject | Budgeting | en |
| dc.subject.lcsh | Expenditures, Public | |
| dc.subject.lcsh | Budget -- South Africa | |
| dc.title | The utilisation of the budget as a strategic and management tool | en |
| dc.type | Article | en |