Public Policy Services - Reports & Research: S

The Public Finance Management Act (1999) requires that when the annual budget is tabled in the National Assembly or Provincial Legislature, the Accounting Officer of the Department concerned must submit measurable objectives for each main division within that particular vote. This implies that outputs and outcomes must be defined and they must be published. It also calls for the introduction of performance-based budgeting. In the performance-based budgeting environment, the budget of a particular department is expressed in terms of activities and outputs.