n Journal of Public Administration - The utilisation of the budget as a strategic and managerial tool
|Article Title||The utilisation of the budget as a strategic and managerial tool|
|© Publisher:||South African Association of Public Administration and Management (SAAPAM)|
|Journal||Journal of Public Administration|
|Publication Date||Dec 2005|
|Pages||677 - 686|
|Issue||Special issue 3|
|Keyword(s)||University of Pretoria|
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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