Budget Sustainability and Improvement - Guidance and Reports Topics: Finance, Budget Sustainability, Public Spending Group (PSG) Budget sustainability and improvement guidance and reports are available below. Budget sustainability and improvement guidance and report documents.Departmental Five Year Plans - Guidance to DepartmentsGuidance on Pooling of BudgetsBudget Sustainability - Gender Budgeting ResourcesBudget Sustainability - Child Rights Impact Assessments ResourcesBudget Sustainability - PfG Alignment to Final Budget 2025-26