In complying with section 5(2) of the Money Bills Amendment Procedure and Related Matters Act, Act No 9 of 2009, the Standing Committee on Finance and the Select Committee on Finance held joint meetings on the 2009/10 Annual Reports of National Treasury, the South African Revenue Services (SARS), the Financial and Fiscal Commission (FFC), Statistics South Africa (Stats SA). The Office of the Auditor-General was also invited to give input during the budget review and recommendation report process. The report therefore reflects key issues that were identified by the two committees.