In 2005-6 they introduced performance budgeting, linking to outcomes and outputs as part of the public finance management reforms. They started off looking at the legal setup and processes. By 2008/9 they produced the first programme-based budget. They have now come up with the Public Finance Management Act (PFMA) - and this is the first budget which is output based. Planning is also enshrined in the PFMA. They want to move away from an input-based control system to an output-based one and to be able to look at the county level.