Understanding the Budget Process and Legislative Framework

Exploring the roles of key players in the budget process, the legislative framework governing public expenditure, and the transition to a Medium Term Expenditure Framework (MTEF) for effective financial planning. Key aspects include the Constitution's emphasis on transparency, the Budget Council's consultation on financial matters, and the MTEF's role in enhancing accountability and long-term planning.

• Budget Process
• Legislative Framework
• Financial Management
• Public Expenditure
• Fiscal Responsibilities

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1. CHIEF FINANCIAL OFFICERs FORUM CHIEF FINANCIAL OFFICER s FORUM

2. PRESENTATION LAYOUT PRESENTATION LAYOUT Legislative Framework Budget Process Role players in the process Key intergovernmental FOR A Phases in Budget Process Critical dates 2019 MTEF Budget 2

3. LEGISLATIVE FRAMEWORK GOVERNING PUBLIC EXPENDITURE LEGISLATIVE FRAMEWORK GOVERNING PUBLIC EXPENDITURE The Constitution Sect. 215 transparency, accountability & effective management of the economy, debt & public sector. PFMA Sect. 18, 28,30 and 31, Preparation of National and Provincial budget and exercise control over implementation. Treasury Regulations regulates matters of planning & budgeting, revenue & expenditure, asset & liability management, banking and cash management, investment, accounting & reporting etc. Intergovernmental Fiscal Relations Act- relationships between spheres of government including how revenue is to be shared. Money Bills regulates allocation of funds and taxes to be levied. Division of Revenue Act deals with vertical (3 spheres of gov.) and horizontal(provinces) division of revenue Financial and Fiscal Commission Act which establishes FFC as a consultative body for financial and fiscal matters. 3

4. BUDGET PROCESS BUDGET PROCESS 4

5. BUDGET PROCESS BUDGET PROCESS - - BACKGROUND BACKGROUND National budgets used to be drawn up for a twelve-month period only. In 1997, a new way of preparing the budget was introduced, called the Medium Term Expenditure Framework (MTEF) The budget cycle has 3 year rolling plan (MTEF) Though it is 3 year budget cycle Legislature only vote for preceding financial year. E.g 2019/20 of the 2019 MTEF 3 year budgeting allows for certainty with regard to planning. Allows government to set 3 year spending priorities and to plan further ahead. Also gives public better picture of how resources are spent/allocated. Strengthen political decision making and accountability. Improves management of public finances due to agreed spending commitments or priorities. 5

6. ROLE PLAYERS IN THE BUDGET PROCESS ROLE PLAYERS IN THE BUDGET PROCESS ROLE PLAYER FUNCTIONS TCF-Technical. Com on Finance (9 HODs of Provincial Treasuries and DDG National Treasury) Provides technical advice to Budget Council on fiscal framework. Budget Council (9 MECs of Finance and Minister of Finance) Consult on policies and financial matters that may impact on provincial government. Budget Forum (9 MECs for Finance and MECs for Local Government in the provinces and Ministers of Finance and Local Government) This consists of everyone who sits on the Budget Council as well as representatives from the South African Local Government Association. Consult on policies and financial matters that may impact on local sphere of government. MinMECS (relevant Minister and MECs) Review certain functions, trends, priorities and budget implications of government policies then recommends to Cabinet. MinComBud (Selected Ministers and Minister of Finance) Looks at allocation of resources between social and economic sectors Fiscal Financial Committee FFC advisory body on fiscal matters. 6

7. ROLE PLAYERS ROLE PLAYERS- -BUDGET PROCESS BUDGET PROCESS Civil Servants of departments and Provincial Treasury Preparation of relevant budget documents. Medium Term Expenditure Framework Committee (MTEC) Consider the budget bids of national and provincial departments and make proposals to the Treasury Committee Provincial Treasury Committee Consider policy and budgetary matters. Cabinet / Provincial EXCO and Extended Cabinet Consider recommendations of the draft budget from Treasury Committee. Parliament / Provincial Legislatures Approves the budget. National Portfolio Committees and Provincial Standing Committees Review any aspect of budget, call for public hearing and make recommendations. Spending Agencies (Departments and entities) implement government priorities 7

8. KEY INTERGOVERNMENTAL FORA IN BUDGET PROCESS KEY INTERGOVERNMENTAL FORA IN BUDGET PROCESS CFOs FOR A (Quarterly)- National and Provincial 10 x 10 Meetings 4 x 4 Meetings Joint MinMecs Technical Committee on Finance (4/y) Technical Committee on Finance Lekgotla Budget Council (Quarterly) Budget Forum Budget Council Lekgotla (Annually) Forum of South African Director General (FOSAD) Presidential Coordinating Committee Provincial Coordinating Forum (PCF) Technical PCF Provincial Budget Lekgotla Adhoc Committee on Borrowings 8

9. PHASES IN BUDGET PROCESS PHASES IN BUDGET PROCESS Priority Setting Last Phase Planning and reprioritize Review macro - economic and fiscal framework Table Budget Finalization of budget documents Division of Revenue Cabinet approval 3 year plan, allocative efficiency MTEC Political evaluation 9

10. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES April 2019 Extended/EXCO meeting MEC, HOD Apr-19 CFO Forum 20 April 2019 Provincial Departments Rollover requests 29-Apr-19 HOD, SRM April 2019 Extended/EXCO meeting MEC & HOD Extended/EXCO meeting May 2019 MEC & HOD Technical Committee of Finance (TCF) 24 May 2019 HOD & Chief Directors May-19 Extended/EXCO meeting May 2019 MEC & HOD Submission of Draft AFS 31-May-19 HODs, Financial Governance Budget Council May 2019 MEC & HOD June 2019 Extended/EXCO meeting MEC & HOD Districst Fraud Awareness Session June 2019 Provincial Risk Management Publication of the Provincial Economic Review & Outlook (PERO) and District Economic Review & Outlook (DERO) Mid-June 2019 Economic Analysis Jun-19 CFO Forum June 2019 Provincial Departments June 2019 Budget Forum MEC & HOD CFO Forum June 2019 Provincial Departments June 2019 Extended/EXCO meeting MEC & HOD 10

11. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES July 2019 Extended/EXCO meeting MEC & HOD July 2019 Technical Committee on Finance Lekgotla in Eastern Cape HOD & Chief Directors District Fraud Awareness Session Provincial Treasury issues MTEF technical guidelines and databases for 2019 MTEF to departments, public entities and constitutional institutions Provincial Treasury issues initial allocation letters (2019 MTEF) to departments and request submission of Database (DB), EPRE July 2019 Provincial Treasury: RM & IA Mid July 2019 Budget Management Mid July 2019 Budget Management Jul-19 Budget Management, Fiscal Policy & Public Finance Provincial Budget Workshop July 2019 July 2019 Extended/EXCO meeting MEC & HOD PT, NT and Departments Free State Expenditure visits by National Treasury 'July 2019 Departments submit 1st quarter 2018/19 Interim Financial Statements July 2019 Provincial Departments and Entities Departments submit first draft 2019 Budgets to Provincial Treasury July 2019 Provincial Departments 11

12. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE August 2019 RESPONSIBILITIES DG, MECs Cabinet Lekgotla (PTA) MEC & HOD Extended /EXCO meeting August 2019 Departments, Legislature and Entities to submit 2018/19 Audited AFS to PT August 2019 Provincial Departments, Legislature & Entities CAE Forum August 2019 Provincial Departments Aug-19 Provincial Treasury submit first draft 2019 Budgets (EPRE, Database and Budget submission) to National Treasury Mid August 2019 Budget Management Extended /EXCO meeting August 2019 MEC & HOD EXCO Planning session for 2020 MTEF priorities August 2019 MEC, HOD & SRM Departments and Entities to submit 2018/19 Annual reports to PT end August 2019 Provincial Departments & Entities September 2019 Extended /EXCO meeting MEC & HOD Chief Executive Audit Forum September 2019 Provincial Risk Management & Internal Audit Provincial Research Colloquial September 19 Economic Analysis, HOD & MEC Technical Committee of Finance (TCF) Meeting September 2019 HOD &Chief Directors Extended /EXCO meeting September 2019 MEC, HOD Sep-19 Budget Council and Forum September 2019 MEC & HOD District Fraud Awareness Session September 2019 Provincial Treasury: RM & IA 12

13. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES Provincial Medium Term Expenditure Committee sessions October 19 Budget Management, HOD & MEC Launch of the Grade 12 Provincial Budget Essay Competition October 2019 Economic Analysis Issuing of the 2019/20 Adjustment Budget request letters October 2019 Budget Management October 2019 Extended /EXCO meeting MEC & HOD District Fraud Awareness Session October 2019 Provincial Risk Management Submission of the 2019/20 adjustment budget inputs to Provincial Treasury October 2019 Provincial Departments CFO Forum October 2019 Provincial Departments Oct-19 National Treasury Tabling of National Adjustment Budget and MTBPS October 2019 Preliminary allocation letters issued by National Treasury to provinces equitable share and conditional grant allocations October 2019 National Treasury Provincial Treasury submit 2018/19 Annual Report for consolidated AFS to Legislature October 2019 PAG Departments submit 2nd quarter 2019/20 interim Financial Statement and Legislature & Entities submit Bi-annual Financial Statements October 2019 Provincial Departments,Legislature and Entities 13

14. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES Treasury Committee / Adjustment meeting with departments (2019/20 Adjustment Budget Engagements) Presentation to EXCO - Proposed allocations for the 2019/20 Adjustment Budget (consider special EXCO) November 2019 MEC, HOD & Budget Management November 2019 MEC, HOD, Budget Management Issuing of the Adjustment Budget allocation letters to departments Budget Management November 2019 Dissemination- MTBPS November 2019 Economic Analysis Treasury Committee (2020 MTEF Preliminary Budget Engagements) November 2019 MEC, HOD, Budget Management Provincial Treasury issues Preliminary allocation letters to Departments November 2019 Budget Management November 2019 Extended /EXCO meeting MEC & HOD Submission of the adjustment budget inputs to Provincial Treasury by departments November 2019 Provincial Departments Nov-19 Departments submit 2nd draft 2020 Budgets (database, EPRE) to Provincial Treasury Tabling of Medium Term Budget Policy Statement (MTBPS) and Adjustment Budget in Legislature Provincial Treasuries submit 2nd draft 2020 Budgets to National Treasury November 2019 Provincial Departments November 2019 MEC November 2019 Budget Management Extended /EXCO meeting November 2019 MEC & HOD Consideration of the Adjusted Appropriation Bill (Determined by Provincial Legislature) End November 2019 Provincial Legislature, MEC's Office An enactment of the Adjustment Appropriation Bill by Premier of the Free State End November 2019 Department of the Premier 14

15. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES Extended /EXCO meeting December 2019 MEC & HOD Provincial benchmark exercise for 2020 Budget (1st round) at National Treasury. December 2019 HOD & SRM Dec-19 National Treasury issues conditional grant allocation letters to provinces December 2019 National Treasury Provincial Treasury issues Conditional Grant allocation letter to Departments (only departments that receive CG) December 2019 Budget Management Provincial benchmark exercise for 2020 Budget (2nd round) Mid January 2020 HOD & SRM Technical Committee on Finance (TCF) meeting Mid January 2020 HOD &Chief Directors Jan-20 Budget Council and Forum End January 2020 MEC & HOD MEC, HOD, SRM, Financial Governance and Assets and Liabilities Provincial Treasury and departments Provincial Departments 2020 MTEF Technical Budget Sessions with departments and entities End Jan - Feb 2020 Provincial Treasury Quarterly Infrastructure Review Meeting (3rd quarter, 2019/20) Departments to submit 3rd quarter Interim Financial Statements End January 2020 End January 2020 15

16. CRITICAL DATES CRITICAL DATES MONTHS ACTIVITIES DATE RESPONSIBILITIES National Treasury issues Final allocation letters to provinces February 2020 National Treasury MEC for Finance, HOD and Treasury Committee MEC & HOD Treasury Committee (2019 MTEF Budget Engagements) February 2020 Extended EXCO Lekgotla Mid February 2020 Feb-20 Provincial Treasury issues Final allocation letter to Departments Mid February 2019 Budget Management Tabling of National Budget in Parliament ' February 2020 National Treasury CFO Forum ' February 2020 Provincial Departments Provincial departments submit final draft 2019 Budgets to Provincial Treasury LateFebruary 2020 Provincial Departments Association of Certified Fraud Examiners Regional Session (ACFE) February 2020 Provincial Risk Management & Internal Audit State of the Province Adresss February 2020 Office of the Premier Submission of the book to the printers by Provincial Treasury Early March 2020 Budget Management Submission of Appropriation Bill to State Attorneys by Provincial Treasury Early March 2020 Budget Management Provincial 2020 Budgets tabled at Provincial Legislatures March 2020 MEC for Finance Departments submit final APPs and SPPs to Legislature March 2020 Provicial Department Mar-20 Consideration of the Appropriation Bill by Committees Mid March 2020 Finance Committee Enacting of Appropriation Bill by the Premier End March 2020 Premier Vote Speeches by Departments March-April 2020 MECs 16

17. 2019 MTEF BUDGET 2019 MTEF BUDGET 17

18. 2019 MTEF FISCAL ENVELOPE 2019 MTEF FISCAL ENVELOPE The Provincial Legislature has not yet enacted the 2019/20 Appropriation Bill, consequently, Section 29 (1) of the PFMA stipulates that , funds may be withdrawn in accordance with this section from the relevant Revenue Fund for the services of the state or the province concerned during that financial year as direct charges against the Revenue fund until the budget is passed. Furthermore, section 29(2) and (3) of the PFMA highlights the necessities of withdrawal from the Provincial Revenue Fund in terms of section 29 (1) as follows: a) Department may utilize funds withdrawn from the Provincial Revenue Fund only for services for which funds were appropriated in the previous annual budget or adjustments budget; and may not b) During the first four months of that financial year, exceed 45 per cent of the total amount appropriated in the previous annual budget; a) During each of the following months, exceed 10 per cent of the total amount appropriated in the previous annual budget; and b) In aggregate, exceed the total amount appropriated in the previous annual budget. c) In view of the above-mentioned paragraphs, Provincial Treasury requests your department to fully adhere to the requirements of section 29 of the PFMA. 18

19. 2019 MTEF FISCAL ENVELOPE (SOURCE) 2019 MTEF FISCAL ENVELOPE (SOURCE) FINAL BUDGET ALLOCATIONS: 2019 MTEF 2018/19 2019/20 2020/21 2021/22 Source of funding % Growth rates: Estimated actual (Nominal) Average 2018/19- 2021/22 Receipts Medium-term estimates 2018/19 - 2019/20 2019/20 - 2020/21 2020/21 - 2021/22 R'000 Equitable share (ES) 24 134 236 25 826 557 27 960 057 29 881 781 7.0% 8.3% 6.9% 7.4% IEA 664 825 899 005 906 446 925 622 35.2% 0.8% 2.1% 12.7% Other earmarked ES 1 414 874 1 461 080 1 471 425 1 603 728 3.3% 0.7% 9.0% 4.3% Total ES 26 213 935 28 186 642 30 337 928 32 411 131 7.5% 7.6% 6.8% 7.3% Own Revenue 1 018 577 989 711 1 000 427 995 011 -2.8% 1.1% -0.5% -0.8% REA - 23 100 - 10 068 0.0% -100.0% 0.0% -33.3% Other Earmarked Revenue 140 005 211 811 269 606 245 918 51.3% 27.3% -8.8% 23.3% Total Revenue 1 158 582 1 224 622 1 270 033 1 250 997 5.7% 3.7% -1.5% 2.6% Donations 1 000 - - - -100.0% 0.0% 0.0% -33.3% TOTAL PROVINCIAL 27 373 517 29 411 264 31 607 961 33 662 128 7.4% 7.5% 6.5% 7.1% CONDITIONAL GRANTS FINAL BUDGET ALLOCATIONS: 2019 MTEF 7 757 631 7 862 754 7 985 223 8 569 861 1.4% 1.6% 7.3% 3.4% 35 131 148 37 274 018 39 593 184 42 231 989 6.1% 6.2% 6.7% 6.3% 19

20. 2019 MTEF ALLOCATION PER DEPARTMENT 2019 MTEF ALLOCATION PER DEPARTMENT Department FINAL BUDGET ALLOCATIONS: 2019 MTEF 2018/19 % Share 2019/20 % Share 2020/21 % Share 2021/22 % Share Adj 2018/19 2019/20 2020/21 2021/22 R'000 705 500 253 118 580 734 345 206 10 380 370 13 622 963 1 316 131 467 404 1 701 257 2 774 074 816 293 808 986 1 356 403 35 128 439 625 682 266 242 630 925 367 624 11 142 372 14 733 214 1 375 324 456 135 1 803 273 2 888 688 821 354 753 543 1 409 642 37 274 018 651 631 285 521 661 348 372 693 11 945 764 15 872 545 1 427 689 478 994 1 929 997 2 885 836 871 396 776 049 1 423 918 39 583 381 685 442 289 197 684 981 388 975 12 789 487 17 071 026 1 492 383 499 918 2 018 009 3 045 602 916 891 807 938 1 470 034 42 159 883 2.0% 0.7% 1.7% 1.0% 29.5% 38.8% 3.7% 1.3% 4.8% 7.9% 2.3% 2.3% 3.9% 100.0% 1.7% 0.7% 1.7% 1.0% 29.9% 39.5% 3.7% 1.2% 4.8% 7.7% 2.2% 2.0% 3.8% 100.0% 1.6% 0.7% 1.7% 0.9% 30.2% 40.1% 3.6% 1.2% 4.9% 7.3% 2.2% 2.0% 3.6% 100.0% 1.6% 0.7% 1.6% 0.9% 30.3% 40.5% 3.5% 1.2% 4.8% 7.2% 2.2% 1.9% 3.5% 100.0% Department of the Premier Free State Legislature Economic, Small Business Dev, Tourism & Environm Affairs Provincial Treasury Health Education Social Development Cooperative Governance & Traditional Affairs Public Works & Infrastructure Police, Roads & Transport Agriculture & Rural Development Sport, Arts, Culture & Recreation Human Settlements Total 20

21. 2019 MTEF FISCAL ENVELOPE (ECONOMIC CLASS.) 2019 MTEF FISCAL ENVELOPE (ECONOMIC CLASS.) Medium-term estimates % Share R thousand Current payments Compensation of employees Goods and services Interest and rent on land Transfers and subsidies Provinces and municipalities Departmental agencies and accounts Higher education institutions Public corporations and private enterprises Non-profit institutions Households Payments for capital assets Buildings and other fixed structures Buildings Other fixed structures Machinery and equipment Transport equipment Other machinery and equipment Land and sub-soil assets Software and other intangible assets Payments for financial assets Total economic classification 2019/20 30 459 008 32 641 400 34 847 391 23 261 635 25 247 318 27 007 071 7 196 716 7 393 588 7 839 821 657 494 499 4 584 476 4 750 502 4 960 344 484 581 526 686 546 300 278 749 292 645 303 029 271 228 277 246 294 145 328 251 346 408 365 461 1 866 279 1 923 674 2 013 927 1 355 388 1 383 843 1 437 482 2 230 534 2 191 479 2 352 148 1 871 724 1 841 701 1 932 795 1 376 634 1 285 314 1 346 526 495 090 556 387 586 269 347 325 338 556 338 514 6 094 4 686 5 023 341 231 333 870 333 491 900 900 900 10 585 10 322 79 939 - - - 37 274 018 39 583 381 42 159 883 2020/21 2021/22 2019/20 81.7% 62.4% 19.3% 0.002% 0.0% 12.3% 1.3% 0.7% 0.7% 0.9% 5.0% 3.6% 0.0% 6.0% 5.0% 3.7% 1.3% 0.9% 0.02% 0.9% 0.002% 0.03% 0.0% 0.0% 0.0% 100.0% 2020/21 82.5% 63.8% 18.7% 0.001% 0.0% 12.0% 1.3% 0.7% 0.7% 0.9% 4.9% 3.5% 0.0% 5.5% 4.7% 3.2% 1.4% 0.9% 0.01% 0.8% 0.002% 0.03% 0.0% 0.0% 0.0% 100.0% 2021/22 82.7% 64.1% 18.6% 0.001% 0.0% 11.8% 1.3% 0.7% 0.7% 0.9% 4.8% 3.4% 0.0% 5.6% 4.6% 3.2% 1.4% 0.8% 0.01% 0.8% 0.002% 0.19% 0.0% 0.0% 0.0% 100.0% 21

22. INFRASTRUCTURE OVER THE 2019 MTEF INFRASTRUCTURE OVER THE 2019 MTEF Department 2018/19 Adjusted appropriation 2019/20 Medium-term receipts estimate 2020/21 2021/22 2019/20 MTEF Infrastructure Shares 2020/21 2021/22 Main Revised estimate appropriation Rand thousand Social Infrastructure Education Health Social Development SACR HS Economic Infrastructure DESTEA Public Works & Infrastructure PRT Agriculture & Rural Development Total for Departments 2 683 007 768 553 597 209 191 530 1 115 458 1 729 440 205 454 1 380 413 109 275 4 412 447 2 751 504 776 015 604 266 191 530 1 115 458 1 616 011 158 835 1 362 165 4 367 515 2 749 092 776 015 623 852 42 237 191 530 1 115 458 1 616 011 34 298 158 835 1 362 165 60 713 4 365 103 2 746 369 849 863 525 635 12 485 184 959 1 173 427 1 788 627 34 927 227 304 1 424 090 102 306 4 534 996 2 679 221 740 374 561 832 14 361 189 038 1 173 616 1 715 381 38 113 227 753 1 343 253 106 262 4 394 602 2 816 875 796 221 603 215 194 088 1 207 364 1 820 199 232 723 1 443 101 106 262 4 637 074 60.6% 18.7% 11.6% 0.3% 4.1% 25.9% 39.4% 0.8% 5.0% 31.4% 2.3% 100.0% 61.0% 16.8% 12.8% 0.3% 4.3% 26.7% 39.0% 0.9% 5.2% 30.6% 2.4% 100.0% 60.7% 17.2% 13.0% 0.3% 4.2% 26.0% 39.3% 0.8% 5.0% 31.1% 2.3% 100.0% 10 257 64 235 15 987 34 298 34 298 38 113 60 713 22

23. INFRASTRUCTURE OVER THE 2019 MTEF INFRASTRUCTURE OVER THE 2019 MTEF Nature of investment 2018/19 2019/20 2020/21 2021/22 2019/20 MTEF Infrastructure Shares 2020/21 2021/22 Main Adjusted appropriation 2 704 706 1 075 313 1 059 202 570 191 411 286 1 062 138 1 042 369 189 385 4 367 515 Revised baseline 2 705 570 1 036 465 1 031 670 637 435 418 143 1 062 138 19 769 1 042 369 179 252 4 365 103 Medium-term estimates Rand thousand Existing infrastructure assets Maintenance and repair Maintenance and repairs Upgrades and additions Upgrades and additions Refurbishment and rehabilitation Refurbishment and rehabilitation New infrastructure assets Infrastructure transfers Infrastructure transfers - Current Infrastructure transfers - Capital Non Infrastructure Total Infrastructure appropriation 2 576 706 1 183 213 671 767 721 726 473 557 1 102 369 1 072 369 259 815 4 412 447 2 655 530 1 280 655 926 170 448 705 466 232 1 193 853 101 256 1 092 597 219 381 4 534 996 2 394 674 1 233 445 882 444 278 785 644 087 1 201 823 76 707 1 125 115 154 018 4 394 602 2 554 775 1 338 070 924 997 291 708 675 796 1 235 571 1 159 313 170 932 4 637 074 58.6% 28.2% 20.4% 9.9% 10.3% 26.3% 2.2% 24.1% 4.8% 100.0% 54.5% 28.1% 20.1% 6.3% 14.7% 27.3% 1.7% 25.6% 3.5% 100.0% 55.1% 28.9% 19.9% 6.3% 14.6% 26.6% 1.6% 25.0% 3.7% 100.0% 30 000 19 769 76 258 23

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