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Journal of Public Administration (JOPA)

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The new budgeting approach in South Africa : a critical assessment

Author: N. Mkhize T. Ajam

Affiliation: N. Mkhize Kwa-Zulu Natal Provincial Treasury T. Ajam Applied Fiscal Research Centre (AFReC) University of Cape Town

Source: Journal of Public Administration, 2021-07-06 17:53:16

Accreditation: Department of Higher Education and Training(DHET)



Abstract: The new budgeting approach in South Africa : a critical assessment

The traditional budgeting system in South Africa has been characterised by almost exclusive expenditure control measures. In the new political and constitutional framework since the transition to democracy in 1994, government has been faced with challenges of reconciling increased public service delivery with fiscal discipline. The introduction of the Public Finance Management Act, 1999 budgetary framework was a response to this backdrop. It is aimed at regulating financial management in the public sector by ensuring efficient and effective management of public resources, in the delivery of public services. The emergence of fiscal deficits has forced developing countries to examine how budgeting systems can better support their developmental priorities. As a result some of these countries have begun considering budgetary reforms while others are at various implementation phases of output or result based budgeting. The introduction of