3.5 Budgetary Review and Recommendation process 3.5.1 The Money Bills Amendment Procedure and Related Matters Act (Act 9 of 2009) provides for, amongst others, a parliamentary procedure to amend Money Bills, thus granting parliamentary committees greater opportunity to influence the allocation of funds to the departments they oversee. Section 5 of the Act compels the NA, through its Committees to submit annual Budgetary Review and Recommendation (BRR) reports on the financial performance of departments accountable to them. Essentially, the BRR report is a committee's assessment of the efficiency with which a department spent its allocation budget, and whether it succeeded delivering services in line with its strategic and annual plans. The BRR process was introduced in 2009, and the Committee's first BRR report was published in October 2011.