In 2006 the Budget Council called for a comprehensive review of the provincial equitable share formula to address concerns that it was not flexible enough to deal with expenditure responsibilities driving provincial budgets. The review was conducted in two phases. The first phase was concluded by the Financial and Fiscal Commission, FFC, in 2009. The FFC identified the policy imperatives that should underpin the review and proposed options for the reform of provincial fiscal powers and the provincial fiscal framework. National Treasury led the second phase of the review and the recommendations were presented to the Budget Council in October 2010.