n Journal of Public Administration - The utilisation of the budget as a strategic and managerial tool

Special issue 3
  • ISSN : 0036-0767



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.

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