The Financial and Fiscal Commission is an independent, objective, impartial and unbiased constitutional advisory institution. It is a permanent expert Commission with a constitutionally defined structure, set of generic responsibilities and institutional processes. The Commission has the responsibility to advise and make recommendations to Parliament, provincial legislatures, organised local government and other organs of State on financial and fiscal matters. And its primary role is to ensure the creation and maintenance of an effective, equitable and sustainable system of intergovernmental fiscal relations in South Africa.