ASB

Accounting Standards Board

CFO

chief financial officer

DoRA

Division of Revenue Act

Exco

Executive Council

FOSAD

Forum of (South African) Directors-General

GRAP

generally recognised accounting practice

KPI

key performance indicator

MEC

Member of the Executive Council (of a province)

MTEF

Medium Term Expenditure Framework

NGO

Non-governmental organisation

NRF

National Revenue Fund

PFMA

Public Finance Management Act, No. 1 of 1999, as amended

PPP

public-private partnership

RDP

Reconstruction and Development Programme

SCOPA

Standing Committee on Public Accounts