Another critical part is the reports on the MTBPS which may make recommendations on the fiscal framework and the proposed division of revenue of the following year. When the budget is introduced, together with the fiscal framework, the Division of Revenue Bill and the Appropriation Bill, the Minister of Finance must report on how previous resolutions in respect of the BRRR and the MTBPS have or have not been taken into account. National Treasury has also added a new annexure in the Budget Review, published with the budget each year, entitled "Report of the Minister to Parliament" which presents the Minister's responses. While the procedures relating to the BRRRs could not be fully implemented during the previous year the intention is to put them into practice in 2010.