Expected output Required Action as specified in PoA Time frame Progress Greater efficiency and effectiveness in financial management Improved financial management 2009 Financial management is regulated by the PFMA. Within the context of the Act, government’s budget preparations for the 2009/2010 cycle focused extensively on finding savings within departmental and agency baselines and on redirecting expenditure towards key priorities within these institutions Government launched the Operation Clean Audit 2014 Programme to ensure that by the year 2014, all municipalities and provincial departments will have achieved clean audits on their financial statements Improved service delivery Improved human resource management 2009 PALAMA offers public servants training with the objective of improving service delivery. Specifically, there is an Executive Development Programme that includes public expenditure management and finance as key modules The DBSA’s Vulindlela Academy offers a training programme on finance for senior managers across all spheres of government 76 Remarks