The implementation of the Public Finance Management Act (PFMA), 1999 is reviewed in this book, focussing on the development and reform of financial governance arrangements after 2000. South Africa has a long way to go to ensure that financial reforms are translated into service delivery gains. Implementing reforms and making sure that citizens benefit is proving difficult, yet the convergence of various government agencies in addressing financial governance is beginning to inspire the kind of confidence needed to overcome the country's financial governance challenges. The authors find that, despite the challenges, the PFMA has begun to make a difference and, if properly implemented, may still provide the ground for a fundamental transformation of public-sector service delivery