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CONTENTS 1. INTRODUCTION .. 1 2. SPENDING REVIEWS .. 3 3. PRINCIPLES FOR THE 2021 MTEF .. 4 4. BUDGET SUBMISSION .. 5 PROCESS .. 5 5. COMPONENTS OF SUBMISSION .. 6 NARRATIVE REPORT .. 6 DATA SUBMISSIONS .. 8 6. OTHER SUBMISSIONS .. 9 CRITICAL 2021 BUDGET PROCESS 11 ANNEXURE A: RESOURCE ALLOCATION PROCESS STEPS .. 12 ANNEXURE B: BUDGET PROCESS TECHNICAL AND POLITICAL STRUCTURES 14 ANNEXURE C: FUNCTION GROUPS .. 17 2021 MTEF Technical guidelines 1 1. INTRODUCTION The medium -Term expenditure framework (MTEF) Technical guidelines provide public institutions with guidance on how to prepare their medium -term budget estimates for the 2021 Budget. The guidelines are issued in accordance with section 27(3) of the Public Finance Management Act (PFMA), Act No. 1 of 1999. The guidelines are primarily intended for national government departments and public institutions1 and may contribute to the budgeting process in provinces.

The Medium -Term Expenditure Framework (MTEF) Technical Guidelines provide public institutions with guidance on how to prepare their medium-term budget estimates for the 2021 Budget. The guidelines are issued in accordance with section 27(3) of the Public Finance Management Act (PFMA), Act No. 1 of 1999. The guidelines are primarily

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