Abstract
This article explores whether South Africa’s post-apartheid budgeting
approach can play a role in fast-tracking service delivery. In South
Africa, post-apartheid public finances (including the budgeting process)
are managed within the framework of the Public Finance Management
Act 1 of 1999 (PFMA). Existing research points to the importance of
implementing public financial management reforms to improve the efficiency
of the public service. One of the important aspects that needed
to be transformed in terms of the public financial management in South
Africa, was the fragmented budgeting system that was inherited from the
apartheid government. The article entails a desktop study and is based
on a documentary and literature analysis to determine whether the new
budgeting system in South Africa can fast-track service delivery. Based
on the research findings, the current budgeting system, which takes place
within the performance budgeting approach, emphasises outcomes rather
than activities. In addition, the Medium-Term Expenditure Framework
(MTEF), a three-year rolling spending plan, has also been adopted. The
MTEF strengthens the planning processes and helps facilitate effective service
delivery. Despite these approaches, empirical evidence has shown
that service delivery is still lacking. The article contributes to research of
financial governance systems that aim to improve service delivery, which
is one of the challenges facing the government.