Globalization, modernization, and the fast-evolving private sector have warranted urgent and necessary changes within the public sector. Citizens preferences for faster, better quality and more convenient services is forcing the public sector to undergo reform, which is, in turn, resulting in an increased focus on reform initiatives. Public sector reforms are initiatives undertaken to make deliberate changes to the structure and processes of public sector organizations to enhance public administration. The success of reforms does not only depend on and require technical knowledge and capacity; it also involves financial capabilities, the budgetary reforms and political cooperation.

The budget is a central policy document of government, showing how it will prioritize and achieve its
annual and multi-annual objectives. Apart from financing new and existing programmes, the budget
is the primary instrument for implementing fiscal policy, and thereby influencing the economy as a whole. Such a document must be clear, transparent and credible if it is to command trust, and to serve as a basis of accountability.