1.6 The Money Bills Amendment Procedure and Related Matters Act (2009) provides for, amongst others, a parliamentary procedure to amend Money Bills, thus granting parliamentary committees greater opportunity to influence the allocation of funds to the departments they oversee. Section 5 compels the National Assembly, through its Committees, to submit Budgetary Review and Recommendation (BRR) reports on the financial performance of departments accountable to them on an annual basis. The BRR report must be informed by a committee's interrogation of, amongst others, each national department's medium-term estimates of national expenditure, strategic priorities and measurable objectives, National-Treasury-published expenditure reports, annual reports and financial statements, as well as observations made during oversight visits. Essentially, the BRR report is a committee's assessment of a departments' service delivery performance given its available resources, as well as the effectiveness and efficiency with which its programmes are implemented. Although BRR reports must be published at a specific time in the budget cycle, it is clear that the work that informs the report must be ongoing. The Committee regrets to report that, despite the significance of this process, the DCS has again failed to respond to any of the recommendations contained in the 2011 BRR report.