The Money Bills Amendment Procedure and Related Matters Act (Act 9 of 2009) provides Parliament with the legislative mandate to make recommendations to the Minister of Finance to amend the budget of a national department. In October of each year, portfolio committees must compile Budgetary Review and Recommendation Reports (BRRRs) that assess service delivery performance given available resources; evaluate the effective and efficient use and forward allocation of resources; and may make recommendations on forward use of resources. The BRRRs are also source documents for the Standing/Select Committees on Appropriations/Finance when they make recommendations to the Houses of Parliament on the Medium-Term Budget Policy Statement (MTBPS). Hence, the BRRR provides a summary of past performance (2012/13 financial year), current performance (first quarter of the 2013/14 financial year), and casts its gaze forward to the 2014/15 financial year.