sahr2001 - Health Systems Trust

Figure 1:
Planning, Budget and Reporting Cycle
Strategic
plan
3 years
Updated annually
Includes budget information
Environmental changes
Expenditure outcomes
and new budget
allocations
Strategic direction
changes
Annual
review
Mediumterm
budget
Year 1
Detailed focus on first year of strategic plan
Includes output and service delivery
Information
Expenditure trends
3-year forward estimates
Strategic direction explained
Previous year’s outcome incorporated when deciding
resource allocation
Performance against budget
and strategic plan
Meeting reporting
requirements - Treasury and
Public Service Regulations
Annual
reports
Individual
performance
plans
Monthly/
quarterly
reports
Staff have performance agreements and individual
development plans
Linked to departmental key objectives and outputs
Indicate individual contribution towards achieving
departmental objectives
Progress against budget and implementing strategic
plan
Highlights departmental performance (financial and
non-financial) against targets
Source: National Treasury: Guidelines for Annual Reporting, December 2000.
Minimum content requirements for a strategic plan
The Department may determine the format, presentation and contents of its
strategic plan. However, the Department should adhere to the requirements
of the Treasury Regulations, 2001 and the Public Service Regulations, 2001.
National Treasury considers the following information to be important for
scrutinising draft departmental strategic plans alongside budget submissions
and departmental reports:
◆ Concise departmental aims, analogous to vision and mission statements
◆ An indication of the key departmental objectives, based on
constitutional and legislative mandates, as determined by the
responsible Minister or MEC, which are outcome related and support
government’s priorities
◆ The core and support activities (strategies and outputs) necessary to
achieve each of these objectives
◆ Service delivery indicators and milestones or ‘targets’ to measure the
achievement of departmental key objectives
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