Fourie, D.J. (David Johannes)2007-11-122007-11-122005-12Fourie, 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/]0036-0767http://hdl.handle.net/2263/3897The 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.142205 bytesapplication/pdfenSouth African Association for Public Administration and ManagementMedium Term Expenditure Framework (MTEF)South African public expenditureBudgetingExpenditures, PublicBudget -- South AfricaArticle