INFORMATION IN PUBLIC BUDGET
    DOCUMENTS

    This page is important because it show how the Government in South Africa
    assumes its responsibility toward the citizens and provides them with
    transparent reports on the performance of the Public Authorities (Audit reports,
    Yearly reports, semi-yearly reports and In-Year reports).

    An Executive’s Budget Proposal is the government’s most important policy
    instrument. It
    presents how the government plans to raise revenues and where these funds
    are allocated, thus transforming policy goals into action. South Africa
    publishes a comprehensive budget proposal, :

    A Pre- Budget Statement sets forth the broad parameters that will
    define the government’s forthcoming budget. South Africa publishes a
    comprehensive Pre-Budget Statement.

    An Enacted Budget becomes a country’s law and provides the baseline
    information for all budget analyses conducted during the budget year. In
    general terms, the Enacted Budget should provide the public with the data it
    can use to assess the government’s stated policy priorities and hold it to
    account. South Africa publishes a comprehensive Enacted Budget.

    A Citizens Budget is a nontechnical presentation of a government’s
    budget that is intended to enable the public — including those who are not
    familiar with public finance — to understand a government’s plans. South
    Africa publishes a comprehensive Citizens Budget.

    In-Year Reports provide a snapshot of the budget’s effects during the
    budget year. They allow for comparisons with the enacted budget figures and
    thus can facilitate adjustments. South Africa publishes comprehensive In-Year
    Reports.

    A Mid-Year Review provides a comprehensive overview of the budget’s
    effects at the midpoint of a budget year and discusses any changes in
    economic assumptions that affect approved budget policies. Information in
    this report allows the government, and the public to identify whether or not
    adjustments related to revenues, expenditures, or
    borrowing should be made for the remainder of the budget year. South Africa
    publishes a
    comprehensive Mid-Year Review.

    A Year-End Report compares the actual budget execution to the Enacted
    Budget. Year-End Reports can inform policymakers on tax policies, debt
    requirements, and major expenditure priorities, facilitating adjustments for
    upcoming budget years. South Africa publishes a comprehensive Year-End
    Report.

    An Audit Report is an evaluation of the government’s accounts by the
    country’s supreme audit institution (SAI). It reports whether the government
    has raised revenues and spent national revenue in line with the authorized
    budget, whether the government’s bookkeeping
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19. South Africa 3