Tight budgets and demanding citizens put governments under increasing pressure to show that they are providing good value for money. Providing information about public sector performance can satisfy the public's need to know, and could also be a useful tool for governments to evaluate their performance. Performance information is not a new concept, but the governments of OECD countries have taken a closer look at integrating it into the budget process in the past decade as part of efforts to improve decision making by moving the focus away from inputs ("how much money will I get?") towards measurable results ("what can I achieve with this money?"). The introduction of performance budgeting has been linked to broader efforts to improve expenditure control as well as public sector efficiency and performance. Thus, performance budgeting can be combined with increased flexibility for managers in return for stronger accountability for the results, so as to enable them to decide how to best deliver public services. OECD countries have reported a number of benefits from using performance information, not least the fact that it generates a sharper focus on results within government. The process also provides more and better understanding of government goals and priorities and on how different programmes contribute to them. At the same time, performance information encourages greater emphasis on planning and offers a good indication of what is working and what is not. This tool also improves transparency, by providing more and better information to legislature and the public." (OECD Policy Brief, 2008:1) Assignment You are tasked to review budget priorities of the Gauteng Department of Health over the past financial years (2020/21 - 2023/24), and assess the budget processes applied, such as controlling expenditure; improving allocations; the efficient use of funds; improving public sector performance; and improving accountability to politicians and the public. To undertake this task, you would be expected to review the Department's annual reports, budget reviews, budget vote, SCOPA briefing notes. The analysis should be divided into the following four areas. First, taking account of the below link material, provide a critical review of the fiscal constraints faced by the province as a whole. Second, review the use of performance information in the planning process to guide the Department's priorities and resources. Third, review efforts to improve expenditure control as well as the Department's efficiency and performance. Fourth, offer recommendations on how the budget process can be applied to improve the delivery of public health services taking account of the key features of the multilevel system of budgeting. https://provincialgovernment.co.za/department_annual/1353/2023-gauteng-health-annual-report.pdf