| 5.1 | Annual preparation of strategic plans |
Each year, the accounting officer of an institution must prepare a strategic plan for the forthcoming MTEF period for approval by the relevant executive authority.
| 5.2 | Submission and contents of strategic plans |
| 5.2.1 | In order to facilitate the discussion of individual votes, the approved strategic plan must be tabled in Parliament or the relevant legislature at least 7 days prior to the discussion of the department’s budget vote. |
| 5.2.2 | The strategic plan must – |
| (a) | cover a period of three years and be consistent with the institution’s published medium term expenditure estimates; |
| (b) | include specific Constitutional and other legislative, functional and policy mandates that indicate the output deliverables for which the institution is responsible; |
| (c) | include policy developments and legislative changes that influence programme spending plans over the three-year period; |
| (d) | include the measurable objectives, expected outcomes, programme outputs, indicators (measures) and targets of the institution’s programmes; |
| (e) | include details of proposed acquisitions of fixed or movable capital assets, planned capital investments and rehabilitation and maintenance of physical assets; |
| (f) | include details of proposed acquisitions of financial assets or capital transfers and plans for the management of financial assets and liabilities; |
| (g) | include multi-year projections of income and projected receipts from the sale of assets; |
| (h) | include details of the Service Delivery Improvement Programme; |
| (i) | include details of proposed information technology acquisition or expansion in reference to an information technology plan; and |
| (j) | for departments, include the requirements of Chapter 1, Part III B of the Public Service Regulations, 2001. |
| 5.2.3 | The strategic plan must form the basis for the annual reports of accounting officers as required by sections 40(1)(d) and (e) of the Act. |
| 5.3 | Evaluation of performance [Section 27(4) read with 36(5) of the PFMA] |
| 5.3.1 | The accounting officer of an institution must establish procedures for quarterly reporting to the executive authority to facilitate effective performance monitoring, evaluation and corrective action. |
