. Although Section 1(3) (1) of the Financial and Fiscal Commission Act (2003), as amended, provides for a Commission to act as a consultative body and make recommendations to organs of state in all spheres of government on financial and fiscal matters, the Financial and Fiscal Commission alluded, during the hearings on the 2010 MTBPS, to the fact that there has been a lack of consultation between the Department of Cooperative Governance and the Commission.